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Ronaldo, who joined the Saudi soccer club on a
deal until 2025 after leaving Manchester United last year,
earned $136 million with Forbes saying his annual playing salary
went up to an estimated $75 million.
Ronaldo's contract has been estimated by media to be worth more
than 200 million euros ($219.98 million).
PSG forward Messi, 35, was next on the list after bringing home
a combined $130 million while club team mate and France captain
Mbappe -- the youngest on the list at 24 -- earned $120 million
to sit third.
PSG are owned by Qatar Sports Investments.
Los Angeles Lakers player and NBA great LeBron James ($119.5
million) and Mexican boxer Canelo Alvarez ($110 million) rounded
out the top five.
Last year also saw the advent of LIV Golf, the breakaway tour
that has lured away some of the U.S.-based PGA Tour's top
players with huge sums of money, and two of its golfers make the
top 10.
Former world number one Dustin Johnson (sixth with $107 million)
made the biggest gain after making the controversial switch to
LIV Golf having not even made the cut for the top 50 in 2022
while he was joined by fellow LIV golfer Phil Mickelson (seventh
with $106 million).
Four-times NBA champion Stephen Curry ($100.4 million) and
Phoenix Suns' Kevin Durant ($89.1 million) are the other two
basketball players on the list.
Former tennis ace Roger Federer ($95.1 million) is the only
retired player in the top 10.
Forbes said its on-field earnings figures include all prize
money, salaries and bonuses earned in the last 12 months while
off-field earnings are an estimate of sponsorship deals,
appearance fees, licensing income and cash returns from
businesses they operate.
($1 = 0.9092 euros)
(Reporting by Pearl Josephine Nazare in Bengaluru; Editing by
Christian Radnedge)
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