sentences:  Entries in this list also require an individual citation of the contract, so a number of the highest salaried athletes (according to "Forbes") are not included as their contract details have not been officially confirmed, including the likes of Cristiano Ronaldo, Roger Federer, Lionel Messi, and Lewis Hamilton.This also skews the list towards sports with salary caps where salaries are therefore public knowledge and easy to cite.The contract figures referenced below are presented at face value and do not reflect potential pre or post-tax treatments.