The Al Nassr captain was ahead of Lionel Messi, who lost second place to Spanish golfer John Rahm.

The list states that Cristiano Ronaldo has total earnings of $260 million, with $200 million being “on the field” and $60 million being “off-field earnings”.

In second place is golfer John Rahm with total earnings of $218 million, followed by Lionel Messi in third place with total earnings of $123 million.