Estimated worth - €146m (£120.5m)
Lionel Messi finishes in second place due to Cristiano Ronaldo's new Real Madrid deal.
The Argentinian forward earns £12.3million per year with Barcelona, which makes him one of the highest paid players in world football.
Messi also earns an incredible amount of money through endorsement deals with the likes of Turkish Airlines, EA Sports and Samsung.
Do YOU want to write for GiveMeSport? Get started today by signing-up and submitting an article HERE: http://gms.to/writeforgms