Cristiano Ronaldo tops the world's highest-paid athletes in 2017

Real Madrid star Cristiano Ronaldo has ruled out a career swansong at Manchester United. Only four people-LeBron, Lionel Messi, Roger Federer, and Kevin Durant-were able to match or exceed Ronaldo's salary with their combination of salary and endorsements.

The NBA's best player just came in at No. 2 on the annual Forbes list of the highest-paid athletes, just behind the world's top earner, Real Madrid's Cristiano Ronaldo.

James was one of 32 National Basketball Association players who made the top 100 this year, up from 18 last year.

Ronaldo earned a $58 million salary from Real last season including bonuses, with sponsors adding the rest.

According to the Daily Star, the Portuguese has made it clear to the Red Devils that he will never return to Old Trafford to play football.

More news: Why the Warriors will win the NBA Finals

Other footballers who made it into the top 50 are Neymar (18), Gareth Bale (24) and Zlatan Ibrahimovic (30). Indianapolis Colts quarterback Andrew Luck was sixth on Forbes' list with an estimated income of $50 million, tops among the 15 National Football League players on the list.

The golfers' income includes course design work.

There are 32 basketball players on the list along with 22 major leaguers. The minimum needed to qualify for the top 100 rose $600,000 to $12.4 million, the estimated total income for Dale Earnhardt Jr. who rounded out this year's list.

Eight days later, Forbes magazine have produced their famous list of the world's highest-paid athletes, but how does it compare to ESPN's most famous athlete rankings?

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