Cristiano Ronaldo has overtaken Lionel Messi at the top of Forbes’ list of the highest-paid footballers in the world, with the Manchester United star earning £91.5million this season.

Ronaldo and Messi, two of the highest-profile players in the world today, both made transfer moves this summer to United and Paris Saint-Germain respectively during a busy window.

Messi’s move toFrench giants PSG will see him earn £80.5m this season but his earnings are very much short of Portuguese star Ronaldo, 36, who made his return to Manchester after 12 years playing away from Old Trafford.

Ronaldo’s Red Devils deal will see him earn £51.25m in basic salary and add-on bonuses, with the rest of his package coming from endorsements, including sponsorship.

Argentina star Messi, meanwhile, has a higher basic salary and bonus structure than Ronaldo – earning £54.94m per year – but he only collects £25.6m in annual sponsorship payments, compared to Ronaldo’s yearly sum of £40m.

Had Messi stayed at former club Barcelona this summer, with the Spanish giants letting him leave on a free transfer as they could not afford to keep him, he would have easily been named as Forbes’ highest-paid footballer as his total earnings in Spain sat at £95.24m per year.

The 34-year-old was handed a £71m a year package by Barcelona last season but the Catalans let him go just before they announced a debt of £1.15billion last month.

Both Messi and Ronaldo will earn less this season than previous years, despite earning brand new contracts following their moves, Daily Mail reports.