Cristiano Ronaldo’s move to Manchester United has propelled him past Lionel Messi to become Forbes’ highest-paid footballer in 2021.
During the 2021-22 season, Ronaldo will earn $125 million (£91.5 million) before taxes, with $70 million (£51.25 million) of that coming from his salary and bonuses for his return to Manchester United.
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.
Messi meanwhile will earn $110m (£80.5m) this season while his new Paris Saint-Germain teammates Neymar and Kylian Mbappe come third and fourth in the Forbes list respectively.
Only three other active athletes make more money commercially than Ronaldo: Roger Federer ($90m/£66m), LeBron James ($65m/£48m) and Tiger Woods ($60m/44m).
List of highest-earning footballers 2021