Ronaldo's vast £175million-a-year deal at the Saudi Arabian side catapulted him to the top of the rankings, while the former Man United and Real Madrid star reportedly raked in his remaining earnings via endorsements.
Dallas Cowboys quarterback Dak Prescott is the highest earning NFL player in the list with £80.4m in earnings, while world champion Max Verstappen was the top earner in Formula One with £60.9m.
Cristiano Ronaldo has topped a list of the top 100 highest earning athletes in sport for the second consecutive year.
New analysis claimed Ronaldo earned £85m more than NBA star Steph Curry, who was second.
Tennis star Coco Gauff was the highest earning woman, but failed to make the top 100 in 2024.