Manchester United’s Portuguese star Cristiano Ronaldo is on course to top the list of the world’s highest-paid footballers, according to Forbes.

Ronaldo will overtake long-term rival Lionel Messi following a move back to England, where he is forecast to earn nearly $125 million before taxes, including $70 million from salary and bonuses this season.

Messi, on the other hand, will earn $110 million after his shock move to French giant Paris Saint-Germain, making him football’s second-highest earner.

The 34-year-old former Barcelona star is anticipated to earn more than Ronaldo in terms of salary at $75 million.

Ronaldo, however, boasts nearly $55 million in endorsements compared to Messi's $35 million, according to CNN.

The Portuguese forward is also the most popular athlete on social media with more than 500 million followers on Facebook, Instagram and Twitter.

Messi's PSG teammates Neymar and Kylian Mbappe came in third and fourth on Forbe’s list, earning $95 million and $43 million, respectively.

Neymar, following a recent four-year contract extension, is set to earn $75 million in on-field income, while bringing in $20 million in endorsements.

Liverpool's Egyptian star Mohamed Salah completes the top five, with expected earnings of $41 million this season.

The world's highest-paid footballers

1. Cristiano Ronaldo – $125 million
2. Lionel Messi – $110 million
3. Neymar – $95 million
4. Kylian Mbappe –$43 million
5. Mohamed Salah – $41 million
6. Robert Lewandowski – $35 million
7. Andres Iniesta – $35 million
8. Paul Pogba – $34 million
9. Gareth Bale – $32 million
10. Eden Hazard – $29 million

*Expected earnings for the 2021/22 season