The legendary duo remain the best-paid players in football, with PSG stars taking up three of the top four spots
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 $125 million (£91.5m) before taxes during the 2021-22 season, with $70m (£51.25m) of that coming from his salary and bonuses for his return to Old Trafford.
Messi, meanwhile, sits just behind him at $110m (£80.5m) with his new Paris Saint-Germain team-mates Neymar and Kylian Mbappe rounding out the top four.