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Cristiano Ronaldo has been named ahead of Lionel Messi as football's biggest earner on Forbes' 2015 list of the world's highest-paid athletes. Real Madrid forward Ronaldo is third on the list of 100 athletes, with boxer Floyd Mayweather in first place boasting a record $300 million in earnings. Ronaldo made $79.6m while Barcelona's Messi, fourth in the standings, received $73.8m -- as the only two footballers on the list. Portugal international Ronaldo is reported to have accumulated $52.6m via his salary plus $27m through endorsements. Argentina international Messi, meanwhile, gained $51.8m via his salary plus $22m through endorsements. In January, a study by the International Centre for Sports Studies (CIES) Football Observatory reported that Messi is the most valuable player in the world, well ahead of Ronaldo.
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