Al Nassr forward, Cristiano Ronaldo has been named the highest-paid footballer in the world in 2023.
The Portugal captain earned more than Lionel Messi and Neymar, according to Forbes.
Ronaldo topped the list with expected total earnings of $260 million.
His contract with Saudi Arabian club Al Nassr is believed to be worth $200m, while his endorsement portfolio is estimated to be worth $60m annually.
Lionel Messi was ranked second on the list with expected total earnings of $135m, boosted by his move to MLS club Inter Miami.
Messi is the first MLS player to appear in the top 10 since David Beckham in 2012.
Brazil forward Neymar rounds out the top three with $112m in total earnings after signing for Al Hilal in the Saudi Pro League in August.