#2 Cristiano Ronaldo ($109 million)
In at number two is Portuguese legend Cristiano Ronaldo who earned a stupendous $109 million over the last year. Despite being 34 years of age, Cristiano Ronaldo is still one of the highest earning footballers in terms of club salary.
Whilst he doesn't earn the highest salary amongst football players, he is the highest earner in terms of endorsements. With a total of $44 million in sponsorship deals, Cristiano Ronaldo is the most marketable footballer in the world.
This is a huge sum across all sports, with only Roger Federer and Lebron James earning more than the Portuguese through sponsorship. Whilst Ronaldo is no longer the highest earning footballer in the world, it must be noted that where most players see a reduction in their earnings by the time they reach their mid thirties, Ronaldo has seen a continual growth.