3. Neymar – $108.5 million
At just 23 years old Neymar is the youngest player on this list. This makes the fact that he is as high as number three all the more impressive. He is the first player on the list to be past the $100 million mark and 2015 was the year in which Naymar moved from a skillful player who maybe lacked a little seasoning to one of the unquestioned best three players in the world. Naymar has over 35 combined goals and assists in 25 games this season, showcasing his versatility and his improved decision making. If he continues to improve and can keep distractions out of his life then Neymar will be topping this list in the near future.