Cristiano Ronaldo was the best paid soccer player in the world for 16-17, earning $95.3 million compared to $76.5 million for Lionel Messi.
Neymar finished third with $60.3 million, followed by Gareth Bale with $44.6 million.
Jose Mourinho is the best paid manager for 16-17 with $30.4 million.
The figures are based on salary, bonuses and advertising income.