Ronaldo ranks above Barcelona forward Lionel Messi, who is the eigth highest-paid celebrity and second wealthiest footballer with an income of $81.5m (£61.3m).

The third richest sports celebrity is basketball icon LeBron James on $77m (£57.9m), while musician Taylor Swift ranks the highest on the list with an income of $170m (£127.9m).

British band One Direction ($110m/£82.7m) and American author James Patterson ($95m/£71.5m) are the only other two celebrities that finish higher than Ronaldo on Forbes’ list.