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 poleposition 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.
Button is NZ$2m behind Rooney and though his net worth has grown by NZ$16m in the past year, he signed a new contract on a reduced salary of around NZ$16m a year last December.
Tennis player Andy Murray is now fourth on the list with wealth put at NZ$96m. The 27-year-old signed a three-year deal with Standard Life last year and also left the Adidas stable to take up a new NZ$30m four-year deal with American clothing brand Under Armour.
Rio Ferdinand (NZ$88m) is ahead of former England team-mate Steven Gerrard (NZ$84m), while British NBA star Luol Deng, who plays for Miami Heat, has a fortune of NZ$80m.
Chelsea manager Jose Mourinho (NZ$80m) is next on the list ahead of Arsenal's Arsene Wenger ($76m) who is tied in 10th position with Ryan Giggs, the 41-year-old who is now the assistant manager of Manchester United.
British sport's rich list (NZ dollars): 1. Lewis Hamilton, Motor racing, $176m 2 Wayne Rooney, Football, $144m 3 Jenson Button, Motor racing, $142m 4 Andy Murray, Tennis, $76m 5 Rio Ferdinand, Football, $88m 6 Steven Gerrard, Football, $84m 7= Luol Deng, Basketball, $80m 7= Jose Mourinho, Football, $80m 9 Frank Lampard Football, $78m 10= Sir Nick Faldo, Golf, $76m 10= Ryan Giggs, Football, $76m 10= Rory McIlroy, Golf, $76m 10= Arsene Wenger, Football, $76m
