8. Luis Suarez

Pay: $26.9 M
Salary/winnings: $19.9 M
Endorsements: $7 M
Country: Uruguay
Club: FC Barcelona
Position: Forward

7. Wayne Rooney

Pay: $27 M
Salary/winnings: $22 M
Endorsements: $5 M
Country: England
Club: Everton
Position: Forward

6. Oscar

Pay: $27.4 M
Salary/winnings: $25.9 M
Endorsements: $1.5 M
Country: Brazil
Club: Shanghai SIPG
Position: Midfield

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5. Paul Pogba

Pay: $29.5 M
Salary/winnings: $25 M
Endorsements: $4.5 M
Country: France
Club: Manchester United
Position: Midfield

4. Gareth Bale

Pay: $34.6 M
Salary/winnings: $28.6 M
Endorsements: $6 M
Country: Wales
Club: Real Madrid
Position: Forward

3. Neymar

Pay: $90 M
Salary/winnings: $73 M
Endorsements: $17 M
Country: Brazil
Club: Paris Saint-Germain
Position: Forward

2. Cristiano Ronaldo

Pay: $108 M
Salary/winnings: $61 M
Endorsements: $47 M
Country: Portugal
Club: Real Madrid
Position: Forward

1. Lionel Messi

Pay: $111 M
Salary/winnings: $84 M
Endorsements: $27 M
Country: Argentina
Club: FC Barcelona
Position: Forward

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