France Football magazine has named the Portuguese striker Cristiano Ronaldo as the best-paid footballer for the year 2016-17 with $95.3m in earnings. Ronaldo is followed by his Argentine rival at Barcelona, Lionel Messi with $76.5m. Messi's Brazilian teammate Neymar is third with $59m ahead of Real Madrid's Welsh forward Gareth Bale $41m. France Football said it based its figures on salary, bonuses and advertising income for the 2016-2017 season.