Lionel Messi and Cristiano Ronaldo, two of the most high-profile players in history, both made moves this summer to Paris Saint-Germain and United respectively during an incredible transfer window. One of the most respectable financial information sources – Forbes – did their analysis and with the Manchester United star potentially earning 152 million USD this season – Ronaldo has overtaken Messi at the top of the list of the highest-paid footballers in the world.The 36-year-old Portuguese star made his return to Manchester after 12 years playing away from Old Trafford and Ronaldo’s Red Devils deal could see him collect 70 million USD in basic salary and performance-related bonuses, with the rest of his package coming from endorsements, including sponsorship. On the other end, Messi’s move to French giants PSG could see him earn 110 million this season.Subbed to prevent any injuries, Messi will miss the Metz tie due to… an injury?!Earning 75 million USD per year – the Argentinian ace has a higher basic salary however he only collects 35 million USD in annual sponsorship payments, including sponsorship – compared to Ronaldo’s yearly sum of 54.5 million.Had Messi stayed at former club Barcelona this summer he would have easily been named as Forbes’ highest-paid footballer as his total earnings in Spain sat at 130 million USD per year. On last season’s list released in May of this year, Ronaldo was just behind Messi.Despite earning brand new contracts following their moves, both Messi and Ronaldo will earn less this season than during previous years.No Cristiano, no life: Juve succumb to the bottom with the worst opening in the last 60 yearsBut let’s check the rest of the top-ten starting with Messi’s PSG team-mates Neymar and Kylian Mbappe. Brazilian sits third – he signed a new 75 million USD-a-year contract in May, meaning he earns the same amount as Messi in terms of basic salary and bonuses. However – with the Brazilian earning 20 million USD in this category – Neymar picks up slightly less money than Messi in endorsement fees. Sat, 25/9, 14.30: (1.45) MAN UTD (4.70) ASTON VILLA (8.00)Mbappe, whose PSG contract runs out at the end of this season, is fourth of the list. He earns 43 million USD a season, including 28 million USD from PSG in salary.The second best-paid Premier League player behind Ronaldo is Liverpool’s Egyptian star Mohamed Salah. As fifth highest paid footballer, he earns 41 million USD a year overall while Bayern Munich’s Robert Lewandowski is next on the list with potential earnings of 35 million USD.Golden Shoe winner Lewandowski hopes to become ‘even better’In comes the most surprising member of the top-ten – the 37-year-old Andres Iniesta. Barca legend is the seventh-highest paid player in the world despite playing for Japanese club Vissel Kobe, who pay him 31 million USD in basic salary.Man United’s Paul Pogba joins the top 10 with 34 million USD and to finish it off, two Real Madrid players. Gareth Bale is the best-paid British player with 32 million USD annually while his fellow Los Blancos star Eden Hazard earns 29 million USD per year.TOP TEN BEST PAID FOOTBALLERS per year, according to Forbes Magazine1. Cristiano Ronaldo – $125m2. Lionel Messi – $110m3. Neymar – $95m4. Kylian Mbappe – $43m5. Mohamed Salah – $41m6. Robert Lewandowski – $35m7. Andres Iniesta – $35m8. Paul Pogba – $34m9. Gareth Bale – $32m10. Eden Hazard – $29m