2. Cristiano Ronaldo (Real Madrid) - $35,300,000

Ronaldo finally beats Messi, but doesn’t claim top spot. The Portuguese ‘winker’ just tops his great rival in both earnings and endorsements, with Nike and Castrol just a couple of the big names to take advantage of both his looks and talent.

A big-money move to Manchester United this summer could provide even more cash for Ronaldo, but if he stays with Real Madrid, then success would be the name of the game for the 28-year-old, with bonuses sure to be in his contract.

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