Cristiano Ronaldo

For the second year in a row, Cristiano Ronaldo, 39, is on top of the list of the highest-paid athletes compiled by Forbes, a US-based business magazine.

The Portugal striker earned $260m in the past 12 months, up from $136m last year.

Ronaldo's great rival Lionel Messi has fallen a place to third behind Rahm, the Spanish golfer, who has jumped up to second ($218m).

• According to Forbes, the world’s 10 highest-paid athletes collectively earned $1.38 bn before taxes and agents’ fees over the past 12 months, which is the highest total ever.

Meanwhile, Ronaldo scored twice in Al-Nassr's 4-2 win against Al-Ittihad to reach a record 35 goals in the Saudi league, breaking Abderrazak Hamdallah's mark of 34 set in the 2018-19 season.

That puts Ronaldo on a record 765 goals in a 22-year career which has also included spells with Sporting Lisbon, Manchester United, Real Madrid and Juventus.

• He also holds the men's record for international goals, with 128 from 206 appearances for Portugal.

World's top 10 highest paid athletes 2024:

1. Cristiano Ronaldo, football: $260m (£205m) 2. Jon Rahm, golf: $218m (£172m) 3. Lionel Messi, football: $135m (£107m) 4. LeBron James, basketball: $128.2m (£101m) 5. Giannis Antetokounmpo, basketball: $111m (£88m) 6. Kylian Mbappe, football: $110m (£87m) 7. Neymar, football: $108m (£85m) 8. Karim Benzema, football: $106m (£84m) 9. Stephen Curry, basketball: $102m (£80m) 10. Lamar Jackson, American football: $100.5m (£79m)

Source: BBC Sport