The 38-year-old Portuguese striker returned to the top spot he held in 2016 and 2017.
Argentinian Messi, 35, the Paris Saint-Germain striker, came second in the list, with a total of $130 million, while his teammate Mbappe, who is the youngest athlete on the list at the 24-year-old won $120 million, ranking third.
And according to estimates by specialized American media, thanks to his contract until 2025 with Al-Nasr, Ronaldo will receive an annual salary of 75 million dollars.
Forbes said its sport-specific revenue estimates are based on all awards, salaries and bonuses earned in the past 12 months, while its off-field revenue estimates are based on sponsorship deals, event attendance promotions and cash returns from athlete-run businesses.
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