Cristiano Ronaldo's move to Saudi Arabia saw him become the world's highest-paid athlete, according to Forbes, with Paris Saint-Germain duo Lionel Messi and Kylian Mbappe rounding off the top three.
Portuguese striker Ronaldo signed a lucrative two-and-a-half year deal with Saudi powerhouse Al Nassr late last year after having his contract at Manchester United terminated by mutual consent following his criticism of club officials and manager Erik ten Hag.
Forbes reported that the 38-year-old earned $136 million, with his annual playing salary going up to an estimated $75 million.
Ronaldo signed with Al Nassr until 2025 on a reported $200 million per year contract.
PSG forward Messi, 35, was next on the list after bringing home a combined $130 million while club teammate and France captain Mbappe – the youngest on the list at 24 – earned $120 million to sit third.
Los Angeles Lakers player and NBA great LeBron James ($119.5 million) and Mexican boxer Saul "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 PGA Tour's top players with huge sums of money, and two of its golfers make the top 10.
Former world No 1 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-time NBA champion Stephen Curry ($100.4 million) and Phoenix Suns' Kevin Durant ($89.1 million) are the other two basketball players on the list.
Twenty-time tennis Grand Slam champion 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 past 12 months while off-field earnings are an estimate of sponsorship deals, appearance fees, licensing income and cash returns from businesses they operate.
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Cristiano Ronaldo smiles at his official unveiling by Al Nassr football club at Mrsool Park in Riyadh, Saudi Arabia, on Tuesday, January 3, 2023. AP -
New Al Nassr signing Cristiano Ronaldo during his unveiling at Mrsool Park. Reuters -
New Al Nassr signing Cristiano Ronaldo waves to the fans at Mrsool Park during his unveiling. Reuters -
Cristiano Ronaldo waves to fans. Reuters -
New Al Nassr signing Cristiano Ronaldo walks out on to the Mrsool Park pitch. Reuters -
Portuguese star Cristiano Ronaldo arrives at Mrsool Park Stadium in Riyadh, Saudi Arabia, for his unveiling as an Al Nassr player on Tuesday, January 3, 2023. AFP -
Cristiano Ronaldo speaks during a press conference for his official unveiling at Al Nassr. AP -
Cristiano Ronaldo with Al Nassr club president Musalli Al Muammar at the press conference at Mrsool Park Stadium. AFP -
Cristiano Ronaldo attends a press conference during his official unveiling. Getty -
Al Nassr coach Rudi Garcia unveils new signing Cristiano Ronaldo. Reuters -
Cristiano Ronaldo at Mrsool Park Stadium. Reuters -
Cristiano Ronaldo smiles during his official unveiling. AP -
Saudi club Al Nassr's new signing Cristiano Ronaldo during his unveiling at Mrsool Park, Riyadh. Reuters -
Al Nassr's new signing Cristiano Ronaldo with club president Musalli Al Muammar. Reuters -
Cristiano Ronaldo during his unveiling as an Al Nassr player after his record deal with the Saudi club, which is said to be worth $200m a year. Reuters -
President of Al Nassr football club Musalli Al Muammar, centre, arrives at the Mrsool Park Stadium in Riyadh on Tuesday. AFP -
A man sells Cristiano Ronaldo flags and scarves ahead of his unveiling as an Al Nassr player on Tuesday. Reuters -
Vendors sell flags with Cristiano Ronaldo's number seven ahead of his official unveiling as a new Al Nassr palyer in Riyadh. AP -
A vehicle drives past a billboard welcoming Saudi football club Al Nassr's new signing - Portuguese star Cristiano Ronaldo - in Riyadh. AFP -
A billboard welcoming Cristiano Ronaldo in Riyadh. AFP -
Al Nassr club's new signing Cristiano Ronaldo after his arrival in Riyadh late on Monday night. AFP -
Cristiano Ronaldo and partner Georgina Rodriguez after their arrival in Riyadh. AFP
Forbes' top 10 highest-paid athletes
1. Cristiano Ronaldo ($136 million)
2. Lionel Messi ($130 million)
3. Kylian Mbappe ($120 million)
4. LeBron James ($119.5 million)
5. Canelo Alvarez ($110 million)
6. Dustin Johnson ($107 million)
7. Phil Mickelson ($106 million)
8. Stephen Curry ($100.4 million)
9. Kevin Durant ($89.1 million)
10. Roger Federer ($95.1 million)
