Following his move to Saudi Arabian club Al Nassr, Cristiano Ronaldo has become the world’s highest paid athlete for the first time since 2017.
According to Forbes, the 38-year-old Portugal forward made $136 million (£108.7 million) in the previous year.
His deal with Al Nassr is said to be valued more than 200 million euros (£176.5 million) per year.
Lionel Messi, Argentina’s World Cup-winning captain, is ranked second on Forbes’ list, having earned $130 million (£103.9 million).
Forbes’ top 10 also includes basketball star LeBron James and boxer Canelo Alvarez, with Roger Federer, the only retired athlete on the list, ranking ninth.
Dustin Johnson (sixth) and Phil Mickelson (seventh) are the first golfers to finish in the top ten since Tiger Woods in 2020.
Johnson was not ranked in the top 50 in 2022, but after becoming the first high-profile player to participate in the contentious Saudi-funded LIV Golf Invitational Series, he has risen to the top of Forbes’ list.
The American two-time major winner, who won the first LIV Golf title for $18 million (£16.2 million at the time), has earned $107 million (£85.5 million) in the last year.
According to Forbes, Mickelson’s career earnings pre-tax reached $1 billion last year.
Forbes figures include both on-field earnings (salaries, prize money, and bonuses) and off-field earnings (sponsorships, appearance fees, memorabilia, and licensing income).
