According to France Football, Messi made £120million in 2019, £11m more than Ronaldo.
The two were also the only footballers to surpass the £100m mark.
The figures are made up of wages, bonuses, endorsements, commercial revenue and other streams.
Paris Saint-Germain forward, Neymar, earned £87m last year, while Real Madrid winger, Gareth Bale, received £35.45m.
Manchester City’s Raheem Sterling was the only Premier League player and Englishman to make the list, raking in £30.96m.
Andres Iniesta who now plays for Japanese side Vissel Kobe earned £31.14m in 2019.
Bayern Munich striker, Robert lewandowski, comes in at ninth with £26.56m.
Kylian Mbappe joins PSG team-mate Neymar on the list, having earned £24.73m last year to complete the top 10 list.
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