Lewis Hamilton is still the richest sportsman in Britain with a fortune of £88m but Wayne Rooney has overtaken Jenson Button to sit second in the 2015 Sunday Times Sport Rich List.
Formula 1 champion Hamilton, 30, lives as a tax exile in Monaco and his wealth has increased by £20m since last year.
Manchester United and England captain Rooney's overall wealth is up by £12m to £72m, £1m ahead of F1 driver Button.
Tennis player Andy Murray is now fourth with amassed earnings valued at £48m.
The 27-year-old Scot, who was a 2015 Australian Open finalist,overtook QPR defender Rio Ferdinand, whose earnings total £44m.
Next is Liverpool captain Steven Gerrard, who is valued at £42m and will leave Merseyside to join LA Galaxy at the end of the season.
Rooney, 29, is set to join former Manchester United midfielder and ex-England captain David Beckham as the only British footballer to amass a fortune of more than £100m.
In seventh, basketballer Luol Deng, 30, is the highest-placed Briton based in the United States.
Chelsea manager Jose Mourinho is the richest manager in Britain with a fortune of £40m, £2m ahead of Arsenal boss Arsene Wenger, who he faces on Sunday in the Premier League.
Northern Irish golfer Rory McIlroy, 25, has amassed £10m in the last year after success in the Open Championship and the US PGA Championship to also take his earnings to £38m.
He is tied in 10th with Wenger, Manchester United assistant manager Ryan Giggs and veteran golfer Sir Nick Faldo.
The Sunday Times Rich List 2015
1 Lewis Hamilton (motor racing) £88m (£68m in 2014)
2 Wayne Rooney (football) £72m (£60m)
3 Jenson Button (motor racing) £71m (£63m)
4 Andy Murray (tennis) £48m (£40m)
5 Rio Ferdinand (football) £44m (£44m)
6 Steven Gerrard (football) £42m (£37m)
7 Luol Deng (basketball) £40m (£36m)
7 Jose Mourinho (football) £40m (new)
9 Frank Lampard (football) £39m (£37m)
10= Sir Nick Faldo (golf) £38m (new)
10= Ryan Giggs (football) £38m (£36m)
10= Rory McIlroy (golf) £38m (£28m)
10= Arsene Wenger (football) £38m (new)