Cristiano Ronaldo's big-money move to Manchester United has helped him leapfrog Lionel Messi to become Forbes' highest-earning footballer this year.
Ronaldo is set to earn $125 million (£91.5m) before taxes during the 2021-22 season, with $70m (£51.25m) of that coming from his salary and bonuses for his return to Old Trafford.
Messi, meanwhile, sits just behind him at $110m (£80.5m) with his new Paris Saint-Germain team-mates Neymar and Kylian Mbappe rounding out the top four.
Forbes' top 10 highest earners in football
| Player | Club | 2021-22 Total earnings |
|---|---|---|
| Cristiano Ronaldo | Manchester United | $125m/ £91.5m |
| Lionel Messi | Paris Saint-Germain | $110m/ £80.5m |
| Neymar | Paris Saint-Germain | $95m/ £69.5m |
| Kylian Mbappe | Paris Saint-Germain | $43m/ £31.5m |
| Mohamed Salah | Liverpool | $41m/ £30m |
| Robert Lewandowski | Bayern Munich | $35m/ £26m |
| Andres Iniesta | Vissel Kobe | $35m/ £26m |
| Paul Pogba | Manchester United | $34m/ £25m |
| Gareth Bale | Real Madrid | $32m/ £23.5m |
| Eden Hazard | Real Madrid | $29m/ £21m |
How does Ronaldo compare to other athletes?
With $55m (£40m) of his earnings coming from commercial deals, Ronaldo is one of the highest-paid athletes in the world when it comes to sponsorship earnings.
Only three other active athletes make more commercially than the Manchester United star: Roger Federer ($90m/£66m), LeBron James ($65m/£48m) and Tiger Woods ($60m/44m)
In total, the 10 highest-paid footballers are set to collect pretax earnings of around $585m (£428m) this season, up from last year’s total of around $570m (£471m).
