Cristiano Ronaldo has overtaken Lionel Messi at the top of the football earning charts after his summer move to Manchester United.

The Portuguese superstar is set to earn a staggering £91.5 million this season, more than £10 million more than Messi, despite the Argentinian’s move to PSG.

According to Forbes, the Portugal captain will earn almost €107 million gross, including a salary of close to €60 million and more than €40 million in earnings from sponsorships and partnerships with brands including Nike, Herbalife and the CR7 brand, which includes perfumes, clothing ranges, hotels and gyms this season.

This puts Ronaldo in the number one spot on Forbes’ list of best the world’s highest-paid footballers.

There are only three other active athletes in the world who earn more than Ronaldo commercially. They are, Tennis legend Roger Federer (approximately £77million), basketball star LeBron James (£55.5 million) and golfer Tiger Woods (£51 million) have more commercial earnings than Ronaldo.

Coming in at third place in the list is Messi’s PSG teammate Neymar, who earns £69.5 million a year. And in fourth is another PSG player, Kylian Mbappe, who earns a measly £31.5 million a year, just over a third of Ronaldo’s earnings.

Perhaps surprisingly, there isn’t a single Chelsea or Manchester City player in the top 10, with the only other Premier League players in the top 10 being Mohamed Salah in fifth (£30 million a year) and Paul Pogba in eighth (£25 million a year).

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And the most surprising name in the top 10? Well, it’s probably Andres Iniesta who, at the age of 37 and despite having left Barcelona 3 years ago, still earns £26 million a year. He’s currently plying his trade at Japanese club Vissel Kobe.