Cristiano Ronaldo is expected to make $125m (£91.63m). Also, It is in the 2021-22 season, after moving back to Manchester United. While Lionel Messi is set to earn $110m (£80.63m) this season after joining Paris Saint-Germain
Cristiano Ronaldo has replaced Lionel Messi as the highest-paid footballer in the world. It is according to the latest rankings released by Forbes.

Ronaldo is set to make $125m (£91.63m) before taxes in the 2021-22 season after moving back to Manchester United. Also, he is with $70m (£51.31m) coming from his salary and bonuses at Old Trafford.

Cristiano Ronaldo is world's top earning sportsman - Forbes -

The 36-year-old is set to earn an estimated $55m (£40.31m) from commercial deals. It is also, 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).

Who are in the List:

Messi has topped last year’s rankings, falls to second despite sealing a lucrative move to Paris Saint-Germain in the summer.
Forbes claims the former Barcelona star will earn $110m (£80.63m) this season. Also, with $75m (£50m) of that figure coming from his salary and bonuses at the Parc des Princes.

Meanwhile, Messi’s club teammates 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).

Liverpool forward Mohamed Salah is fifth in the rankings. Also, with expected earnings of $41m (£30.6m), while Bayern Munich’s Robert Lewandowski is sixth with $35m (£25.66m).

Messi just became the 2nd footballer ever to rank 1st on Forbes' list of  highest-paid athletes | GQ India

Perhaps a surprise inclusion on the list is former Barcelona midfielder Andres Iniesta. He is ranked seventh with earnings of $35m (£25.66m). He has earned the bulk of which comes from his salary and bonuses at Japanese club Vissel Kobe.

Eighth on the list is Manchester United midfielder Paul Pogba. He is set to make $34m (£24.92m), while Real Madrid’s Gareth Bale is the highest-ranked British player in ninth with expected earnings of $32m (£23.46m).
Another Real Madrid player rounds off the top 10, former Chelsea winger Eden Hazard, who is set to earn $29m (£21.26m) in the 2021-22 campaign.

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