Cristiano Ronaldo has replaced Lionel Messi as the highest-paid footballer in the world, according to latest rankings released by Forbes.
Cristiano Ronaldo is expected to make $125m (£91.63m) before taxes in the 2021-22 season after moving back to Manchester United, with $70m (£51.31m) coming from his salary and bonuses at Old Trafford, according to Forbes., while Lionel Messi is set to earn $110m (£80.63) this season after joining Paris Saint-Germain.
The 36-year-old is set to earn an estimated $55m (£40.31m) from commercial deals, with only three athletes set to earn more from sponsorship; Roger Federer ($90m, £65.97m), LeBron James ($65m, £47.64m) and Tiger Woods ($60m, £43.98m).
Messi, who topped last year’s rankings, falls to second despite sealing a lucrative move to Paris Saint-Germain in the summer.
Forbes claim the former Barcelona star will earn $110m (£80.63m) this season, with $75m (£50m) of that figure coming from his salary and bonuses at the Parc des Princes.
Meanwhile, Messi’s club team-mates Neymar and Kylian Mbappe are third and fourth on the list respectively.
Neymar is set to earn $95m (£69.68m) in the 2021-22 season, while Mbappe is some way behind the Brazilian with expected earnings of $43m (£31.54m).
