In this file photo taken on July 5, 2021, Switzerland's Roger Federer celebrates winning against Italy's Lorenzo Sonego during their men's singles fourth round match on the seventh day of the 2021 Wimbledon Championships at The All England Tennis Club in Wimbledon, southwest London. (GLYN KIRK / AFP)

Former world number one Roger Federer retained his place at the top of the list of the world's highest paid tennis players for a 17th year despite not playing a match for nearly 14 months, Forbes has revealed.

Roger Federer still raked in an estimated $90 million before taxes and agents' fees over the last 12 months to top the list of the world's highest paid tennis players, with the money from "endorsements, appearances and other business endeavours"

Federer, 41, has not featured since Wimbledon last year after he had another operation on his knee, which has bothered the Swiss great in the twilight of his career.

However, the 20-times Grand Slam champion still raked in an estimated $90 million before taxes and agents' fees over the last 12 months to top the list, with the money coming from "endorsements, appearances and other business endeavours".

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Japan's Naomi Osaka, who has won four majors, is second on the list after making around $56.2 million in the past year

The 24-year-old launched a new media company in partnership with four-times NBA champion LeBron James and a new sports agency in June.

Japan's Naomi Osaka clenches her fist after scoring a point against Amanda Anisimova of the US during their first round match at the French Open tennis tournament in Roland Garros stadium in Paris, France, May 23, 2022. (CHRISTOPHE ENA / AP)

Japan's Naomi Osaka, who has won four majors, is second on the list and also the highest-paid female tennis player after making around $56.2 million in the past year

She is the highest-paid female tennis player, earning more than 23-times Grand Slam winner Serena Williams, who is set to retire after the US Open that begins next week.

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Williams has earned $35.1 million this year, edging former men's number ones Rafa Nadal ($31.4 million) and Novak Djokovic ($27.1 million).

US Open champion Emma Raducanu made her debut on the list after she shot to stardom last year when she became the first qualifier in the Open Era to capture a Grand Slam title.

Emma Raducanu, of Britain, returns a shot to Serena Williams, of the United States, prior to a their match during the Western & Southern Open tennis tournament, Aug 16, 2022, in Mason, Ohio. (AARON DOSTER / AP)

The British teenager is sixth on the list with $21.1 million while men's US Open champion and world number one Daniil Medvedev is seventh with $19.3 million.

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Kei Nishikori ($13.2 million) and Venus Williams ($12 million) are eighth and ninth while Spanish sensation Carlos Alcaraz ($10.9 million) rounds off the top 10.