Federer makes the most money

And the richest is . . . Roger.

Swiss tennis superstar Roger Federer has become the richest tennis player in history according to ATP News.

With career prize money earnings listed as a staggering $US43.29 million he has overtaken Pete Sampras of the USA.

Federer will take his earnings to $US43.5 million should he win the ATP Madrid Masters. Sampras earned $US43.27 million in his career.

Federer and Sampras, with 13 and 14 Grand Slams win each, stand almost $ US12 million clear of third-placed Andre Agassi.

“It’s not very special,” Federer said. “It’s very nice to have records. Sure, money is important in life but it’s not everything.”

Current world No.1 Rafael Nadal is the only other active player on the top-10 career earnings list, but he has won less than half of Federer’s total.

Legends Bjorn Borg, John McEnroe and Jimmy Connors were not on ATP’s top ten.