#1 Lionel Messi ($127 Million)
Coming in at number one is Lionel Messi who earned $127 million over the last year. Not only does this make Lionel Messi the highest earning footballer in the world, but it also makes him the highest earning athlete as well.
Unlike Ronaldo, who's wage earnings and endorsement earnings are fairly similar, Messi earns the vast majority of his money through his lucrative contract with Barcelona. His total wage earnings are around $30 million dollars more than his rival Ronaldo earns, and nearly $20 million more than former teammate Neymar.
Messi has had a whopping 8 contract renewals at Barcelona, which serves as an explanation as to why Messi now earns more than Ronaldo every year. Whilst most of his money comes from his salary, he also earns a massive $35 million through endorsements.