Cristiano Ronaldo

Forbes report the 38-year-old Portugal forward earned $218m over the past 12 months.

His contract with Al Nassr is reportedly worth more than $354m per year.

Argentina's World Cup-winning captain Lionel Messi is second on Forbes' list having earned $208m.

Forbes' top 10 also features basketball star LeBron James and boxer Canelo Alvarez, while 20-time tennis Grand Slam champion Roger Federer is the only retired athlete on the list in ninth place.

The Portugal captain, 37, is a free agent after leaving Manchester United following a controversial interview in which he criticised the club.

Al Nassr, nine-time Saudi Pro League champions, described the signing as "history in the making".

BBC reports the club said it would "inspire our league, nation and future generations to be the best version of themselves".

Earlier this year, Ronaldo turned down a $580m deal to join another Saudi team - Al Hilal - because he was happy at United.

The 37-year-old soccer great was interviewed by officers in relation to an allegation of assault and criminal damage following the incident at Goodison Park on April 9 following United's 1-0 loss.

The Telegraph reported that as Ronaldo made his way towards the tunnel, he appeared to smash the phone out of 14-year-old Jacob Harding's hand before disappearing from view. Sarah Kelly and her autistic son Jacob had been watching their first Premier League match together when Ronaldo lost his temper.

The Portugal international, 37, and Rodriguez, 28, were expecting twins.

Their baby girl survived, and they said her birth "gives us the strength to live this moment with some hope and happiness".

"Our baby boy, you are our angel. We will always love you," they wrote.

In a statement on social media, they said: "It is with our deepest sadness we have to announce that our baby boy has passed away.

"We are all devastated at this loss and and we kindly ask for privacy at this very difficult time."

The pair had announced the pregnancy in October.

Ronaldo, who returned to United from Juventus last month, opened the scoring on the stroke of halftime, while Newcastle drew level on 56 minutes.

Ronaldo restored United's lead with his second -- showing power and speed as he latched on to a through ball from Luke Shaw and fired through the keepers legs before reeling off to celebrate with his team mates in front of an ecstatic Stretford End.

United sensationally highjacked Manchester City’s attempts to sign Ronaldo from Juventus on Friday in a deal worth up to £19.7 million ($38.6 million).

Sir Alex Ferguson and Rio Ferdinand played a pivotal role in bringing Ronaldo back to Old Trafford, 12 years after his departure for Real Madrid in a then world record £80 million ($157 million) deal.

Ronaldo, a 5-time Ballon d'Or winner, is the top goalscorer in Serie A this season - despite defending champions Juventus sitting in 6th place, and 10 points adrift of leader AC Milan with 25 games to be played.

"It doesn't matter the age. What is important is the mind," Ronaldo, who turns 36 in February, said.

"It doesn't matter if Cristiano Ronaldo is good, you don't know tomorrow what is going to happen. I live in the present, in the moment.

Messi was a controversial absentee from the Best Men's Player nominations, with Luka Modric scooping the top prize ahead of Ronaldo and Liverpool star Mohamed Salah.

And Capello has slammed Ronaldo and Messi, who were both included in the FIFPro World XI, for not appearing at Monday's ceremony in London.

"It is a lack of respect, for the players, for FIFA and for the world of football," Capello told TVE.

"It is possible that they won too much and do not like to lose. In life you have to be good when you win and when you lose."

A header apiece secured victory for Uruguay and IR Iran, while who else but Cristiano Ronaldo stole the show in the goalfest between Spain and Portugal, earning his country a point.

By bagging his first World Cup hat-trick, Ronaldo became just the third Portuguese player to achieve the feat at the competition after Eusebio (1966) and Pauleta (2002).

The Portuguese forward had just helped Real to a record-breaking third successive Champions League triumph when he told BeIN Sports Spain he would reveal his plans for the future "in the next few days".

Ronaldo also spoke about his time at the Bernabeu in the past tense, saying: "It was beautiful to be at Real Madrid."

Now the dust has settled, Ronaldo admits the timing of his comments could have been better, but insists he does not regret what he said.