<a href="https://www.thenationalnews.com/tags/cristiano-ronaldo/" target="_blank">Cristiano Ronaldo</a>'s move to Saudi Arabia saw him become the world's highest-paid athlete, according to <i>Forbes</i>, with Paris Saint-Germain duo Lionel Messi and Kylian Mbappe rounding off the top three. Portuguese striker Ronaldo signed a lucrative two-and-a-half year deal with Saudi powerhouse <a href="https://www.thenationalnews.com/tags/al-nassr/" target="_blank">Al Nassr</a> late last year after having his contract at <a href="https://www.thenationalnews.com/tags/manchester-united" target="_blank">Manchester United</a> terminated by mutual consent following his criticism of club officials and manager Erik ten Hag. <i>Forbes</i> reported that the 38-year-old earned $136 million, with his annual playing salary going up to an estimated $75 million. <a href="https://www.thenationalnews.com/sport/football/2022/12/31/cristiano-ronaldo-aims-to-conquer-asia-after-signing-for-saudi-arabias-al-nassr/" target="_blank">Ronaldo signed with Al Nassr</a> until 2025 on a reported $200 million per year contract. PSG forward <a href="https://www.thenationalnews.com/tags/lionel-messi" target="_blank">Messi</a>, 35, was next on the list after bringing home a combined $130 million while club teammate and France captain <a href="https://www.thenationalnews.com/tags/kylian-mbappe" target="_blank">Mbappe</a> – the youngest on the list at 24 – earned $120 million to sit third. Los Angeles Lakers player and NBA great LeBron James ($119.5 million) and Mexican boxer Saul "Canelo" Alvarez ($110 million) rounded out the top five. Last year also saw the advent of LIV Golf, the breakaway tour that has lured away some of the PGA Tour's top players with huge sums of money, and two of its golfers make the top 10. Former world No 1 Dustin Johnson (sixth with $107 million) made the biggest gain after making the controversial switch to LIV Golf having not even made the cut for the top 50 in 2022 while he was joined by fellow LIV golfer Phil Mickelson (seventh with $106 million). Four-time NBA champion Stephen Curry ($100.4 million) and Phoenix Suns' Kevin Durant ($89.1 million) are the other two basketball players on the list. Twenty-time tennis Grand Slam champion Roger Federer ($95.1 million) is the only retired player in the top 10. <i>Forbes</i> said its on-field earnings figures include all prize money, salaries and bonuses earned in the past 12 months while off-field earnings are an estimate of sponsorship deals, appearance fees, licensing income and cash returns from businesses they operate. 1. Cristiano Ronaldo ($136 million) 2. Lionel Messi ($130 million) 3. Kylian Mbappe ($120 million) 4. LeBron James ($119.5 million) 5. Canelo Alvarez ($110 million) 6. Dustin Johnson ($107 million) 7. Phil Mickelson ($106 million) 8. Stephen Curry ($100.4 million) 9. Kevin Durant ($89.1 million) 10. Roger Federer ($95.1 million)