Cristiano Ronaldo's big-money move to Manchester United saw him replacing Lionel Messi as the highest-paid footballer in the world, according to the latest rankings released by Forbes.

Ronaldo is set to earn $125 million before taxes in the 2021-22 season, with $70 million coming from salary and bonus for his return to United. The 36-year-old is set to earn an estimated $55m (£40.31m) from commercial deals, only three other active athletes make more commercially: Roger Federer ($90 million), LeBron James ($65 million) and Tiger Woods ($60 million).