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LONDON. — Cristiano Ronaldo’s big-money move to Manchester United has helped him leapfrog Lionel Messi to become Forbes’ highest-earning footballer this year.

Ronaldo is set to earn US$125 million (£91.5m) before taxes during the 2021-22 season, with US$70m (£51.25m) of that coming from his salary and bonuses for his return to Old Trafford.

Messi, meanwhile, sits just behind him at US$110m (£80.5m) with his new Paris Saint-Germain team-mates Neymar and Kylian Mbappe rounding out the top four. With US$55m of his earnings coming from commercial deals, Ronaldo is one of the highest-paid athletes in the world when it comes to sponsorship earnings. Only three other active athletes make more commercially than the Manchester United star: Roger Federer (US$90m/£66m), LeBron James (US$65m/£48m) and Tiger Woods (US$60m/44m) In total, the 10 highest-paid footballers are set to collect pretax earnings of around US$585m (£428m) this season, up from last year’s total of around US$570m (£471m).

Ronaldo and Messi, two of the most high-profile players in history, both made transfer moves this summer to United and Paris Saint-Germain respectively during an incredible window.

Messi’s move to French giants PSG could see him earn £80.5m this season but his earnings are very much short of Portuguese star Ronaldo (36) who made his return to Manchester after 12 years playing away from Old Trafford. — Goal.com