Cristiano Ronaldo overtakes Lionel Messi to become Forbes' highest-earning footballer in the world

Cristiano Ronaldo has jumped on his long-time rival Lionel Messi to become Forbes' highest-earning footballer this season after he sealed a return to Manchester United this summer.

Based on the reported salaries and commercial income, Cristiano Ronaldo will earn around $125 million (£91.5m) during the course of the 2021-22 season, out of which £51.25 million will come through his salary from Manchester United.

Meanwhile, Lionel Messi is extremely close in second place, earning $110 million (£80.5m) during his first season at Paris Saint-Germain. Lionel Messi's PSG team-mates Neymar and Kylian Mbappé round off the top 4.

Cristiano Ronaldo earns close to $55 million of his annual income from commercial and sponsorship deals, which is one of the highest in the sporting world. Only three active sportsmen are ahead of the five-time Ballon d'Or winner in that regard. They are tennis great Roger Federer ($90 million), basketball star LeBron James ($65 million) and golf star Tiger Woods ($60 million).

Cristiano Ronaldo and Lionel Messi lead Forbes' top 10 list of highest paid footballers in the world during the 2021-22 season. The list comprises of other superstars in the game, including Neymar, Kylian Mbappé, Mohamed Salah, Robert Lewandowski, Andres Iniesta, Paul Pogba, Gareth Bale and Eden Hazard.

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Cristiano Ronaldo and Lionel Messi have had contrasting starts to their respective seasons

Both Cristiano Ronaldo and Lionel Messi moved clubs in the recently concluded summer transfer window. However, they have made contrasting starts in their new teams.

Cristiano Ronaldo, who joined Manchester United from Juventus, has hit the ground running quickly. The 36-year-old forward netted twice on his second debut for the Red Devils against Newcastle United. In the three games he has played so far, Cristiano Ronaldo has already scored four goals for Manchester United.

However, the same is not true for Lionel Messi. The six-time Ballon d'Or winner joined Paris Saint-Germain on a free transfer from Barcelona after the Catalan giants failed to offer him a new contract due to their financial problems.

Lionel Messi has also played three times for his new team but has completed the full ninety minutes on just one occasion. The 34-year-old Argentine still hasn't scored for PSG and has now sustained a knee injury which could further hamper his slow start to the new season.

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