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 earned $136 million (£108.7 million) in the previous year.
His contract with Al Nassr is said to be worth 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).
The top ten highest-paid athletes in the world 2023
1. Cristiano Ronaldo, football: $136 million (£108.7 million).
2. Lionel Messi, football: $130 million (£103.9 million).
3. Kylian Mbappe, football: $120 million (£95.9 million).
4. LeBron James, basketball: $119.5 million (£95.5 million).
5. Canelo Alvarez, boxing: $110 million (£87.9 million).
Dustin Johnson, golf: $107 million (£85.5 million).
7. Phil Mickelson, golf: $106 million (£84.7 million).
8.Stephen Curry, Basketball: $100.4 million (£80.2 million)
9. Roger Federer, tennis: $95.1 million (£76 million).
Kevin Durant, basketball: $89.1 million (£71.2 million).