Lewis Hamilton remains the richest sportsman in Britain with a fortune of NZ$176 million but Wayne Rooney has overtaken Jenson Button to be in second place in the 2015 Sunday Times Sport Rich List.
Formula One world champion Hamilton, who lives as a tax exile in Monaco, remains on pole position in the list but his fortune has spiked by NZ$40m on last year.
Hamilton has his sights on retaining his world championship title after winning three of the first four races of the season, and is set to sign a new contract with Mercedes worth NZ$54m a year.
Rooney's overall wealth is up NZ$24m to NZ$144m, and the Manchester United and England skipper remains on course to join David Beckham as the only British footballer to amass a fortune of more than NZ$200m.
Rooney's NZ$600,000-a-week contract with United still has another four seasons to run, and he is just two goals short of Sir Bobby Charlton's record of 49 goals for England.