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This was revealed in the latest Forbes list of highest-paid athletes in 2016.
Forbes’ figures include all salaries and bonuses earned between June 1 2015 and June 1 2016.
Ronaldo earned $88m in the last 12 months, $6.6m more than Barcelona’s Lionel Messi, who is second.
Endorsements make up £32m of the Portugal captain’s earnings.
Ronaldo has successfully benched Floyd Mayweather who who held down the top spot 3 times in the past 4 years.
Serena Williams ($28.9m) at No 40, and Maria Sharapova ($21.9) at No 88 are the only two women who make the list.
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