The lucrative contract given to the former Real Madrid and Manchester United man from Saudi Pro League club Al-Nassr means that he is a long way clear at the top of the list.
Forbes' list suggests that Ronaldo is earning £164m-per-year solely from his contract with Al-Nassr, while also receiving an additional £49m in various sponsorship deals.
Second in the list is Ronaldo's eternal rival Lionel Messi, but a long way back on £111m-per-year, since joining MLS club Inter Miami.
Neymar in third is one of three other Saudi Pro League players in the top 10 along with Ronaldo, as the Brazilian's contract at Al-Hilal has him above both Karim Benzema and Sadio Mane.
Ronaldo's sponsorship income alone is more than the combined salary and sponsorship incomes of Premier League contingent Erling Haaland, Mohamed Salah and Kevin De Bruyne, as well as England captain Harry Kane.
This news comes on the same week where Ronaldo extended his world record international goal tally, after netting a brace against Slovakia on Friday night.
Portugal's 3-2 win over the side just behind them in second in Group J of Euro 2024 qualifying saw Ronaldo score twice to extend his international total to 125.
Post-match, the forward came out and said that he is targeting 1000 career goals, after being set the challenge by Porto president Jorge Nuno Pinto.
The 38-year-old scored the winner in Portugal's 1-0 success over Iceland in June, and has gone on to score 11 in 11 games for Al-Nassr so far this season, before adding another two on Friday for his country.
Those two took Ronaldo's overall tally to 857, but while optimistic of making
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