Cristiano Ronaldo has become the world's highest-paid athlete for the first time since 2017 following his move to Saudi Arabian side Al Nassr.
Forbes report the 38-year-old Portugal forward earned US $136 million over the past 12 months.
His contract with Al Nassr is reportedly worth more than 200 million euros per year.
Argentina's World Cup-winning captain Lionel Messi is second on Forbes' list having earned US $130 million.
Forbes' top 10 also features basketball star LeBron James and boxer Canelo Alvarez, while 20-time tennis Grand Slam champion Roger Federer is the only retired athlete on the list in ninth place.
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