Lionel Messi came second among the footballers and third overall after with £83.4m income due to the pay cut during the global pandemic.
However, multiple Grand Slam winner Roger Federer is number one on the list of and became the first tennis star to move up to the top earners.
Paris Saint-Germain star Neymar followed his former teammate Barcelona Messi and he raked in £76.6m in endorsements and also helping his team win Ligue 1.
Mohamed Salah of Liverpool is next on the list after the Liverpool striker had a couple of endorsements totally up to £28.2m.
The Egyptian star is also poised to earn more endorsement deals when the Anfield giants finally lay their hands on the Premier League title.
High rising French star Kylian Mbappe got £27.1m in 2020 at the age of 21 and the World Cup winner has been linked with a summer move to Real Madrid to complete the top five. Here is a list of top-earning footballers inn 2020, released by Forbes 1. Cristiano Ronaldo (Juventus) – £85.8m 2. Lionel Messi (Barcelona) – £83.4m 3. Neymar (Paris Saint-Germain) – £76.6m 4. Mohamed Salah (Liverpool) – £28.2m 5. Kylian Mbappe (Paris Saint-Germain) – £27.1m 6. Andres Iniesta (Vissel Kobe) – £23.7m 7. Mesut Ozil (Arsenal) – £23m 8. Paul Pogba (Manchester United) – £22.8m 9. Oscar (Shanghai SIPG) – £22m Nigerian football legend who won Champions League title eyes Gernot Rohr’s Super Eagles job 10. Antoine Griezmann (Barcelona) – £21.4m