Ronaldo, who joined the Saudi 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 $75m.
PSG forward Messi, 35, was next on the list after bringing home a combined $130m while club teammate and France captain Mbappe — the youngest on the list at 24 — earned $120m to sit third.
Los Angeles Lakers great LeBron James ($119.5m) and Mexican boxer Canelo Alvarez ($110m) rounded out the top five.
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