The captain of Argentina earned $130 million in pre-tax gross income during the previous 12 months, according to Forbes.

With earnings of $121.2 million, NBA star Lebron James is in second place, while Cristiano Ronaldo is third with $115 million.

The yearly Forbes list of the highest-paid athletes in the world takes into account both their on- and off-field earnings.

Messi earned $70 in on-field pay and $55 million in endorsements on his free transfer from his childhood club Barcelona to PSG last summer.