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Messi, Ronaldo, Neymar.

Those three, sitting atop the latest Forbes highest-paid footballer list, are not new names.

They were the three highest earners on the 2019 list, and they remain the three highest earners for the 2020 list.

What is interesting is the shuffling that has gone on beneath them, with the rest of the top 10 featuring a number of players who didn’t crack the nod last time.

The list is compiled after discussions with clubs, players’ agents, commercial sponsors, and football experts, with the 2020 / 2021 season figures converted to US dollars and representing pre-tax earnings.

Let’s start with number one, Lionel Messi, who made a cool $126 million (salary of $92 million, endorsements worth $34 million):

It took FC Barcelona 105 years to win 64 trophies before Messi joined in 2005. In the past 16 years, he’s led the team to 34 trophy wins, a performance that has landed his name among the sport’s greats—and earned him $1 billion in pretax career earnings.

Sadly, for those of us who were keen to see Messi in the English Premier League, Barcelona refused his wishes of a free transfer away from the club at the end of the previous season, in a public and drawn-out affair.

He’ll have to stick it out for that measly $92 million salary.

In second place is Cristiano Ronaldo, with total earnings of $117 million (salary of $70 million, and endorsements worth $47 million), followed by Neymar with total earnings of $96 million (salary of $78 million, and endorsements worth $18 million).

Fourth-placed Kylian Mbappe is up from seventh last year, earning $42 million, and fifth-placed Mo Salah (total earnings of $37 million) didn’t feature at all on last year’s list.

In sixth is Paul Pogba, down from fourth last year but still raking in $34 million, with Antoine Griezmann in seventh ($33 million), up from 10th last year.

Eighth is Gareth Bale ($29 million), a new face on the list, with Bayern Munich’s goal machine, Robert Lewandowski, in ninth with $28 million.

Rounding off the top 10 is David de Gea, with $27 million total earnings.

What’s quite remarkable about the list is how the likes of Griezmann and Bale, in particular, have had a torrid past 12 months, with the latter hardly kicking a ball after falling out of favour with Real Madrid coach Zinedine Zidane.

Smiling behind this banner late last year wouldn’t have helped, but that relationship had already eroded beyond repair:

Meanwhile, de Gea has also been criticised for his performances this past season, and will face a challenge for the gloves from Dean Henderson, returning to his parent club after a very successful loan period at Sheffield United.

At least Mezut Ozil has dropped out of the top 10, as has Alexis Sanchez, with neither of the massive earners setting the league alight in recent seasons.

Sanchez has finally moved to Inter Milan after a loan spell, whilst Ozil continues to be England’s most expensive benchwarmer.

For simplicity, here’s that top 10 once more:

1. Lionel Messi – $126m (£98m)
2. Cristiano Ronaldo – $117m (£91m)
3. Neymar – $96m (£74.7m)
4. Kylian Mbappe – $42m (£32.6m)
5. Mohamed Salah – $37m (£28.8m)
6. Paul Pogba – $34m (£26.5m)
7. Antoine Griezmann – $33m (£25.7m)
8. Gareth Bale – $29m (£22.6m)
9. Robert Lewandowski – $28m (£21.8m)
10. David De Gea – $27m (£21m)

[source:forbes]