Cristiano Ronaldo first footballer to top Forbes rich list of highest-earning athletes

Lionel Messi in second place, with Britain's Lewis Hamilton 11th

Cristiano Ronaldo earned $88m in the last 12 months, according to Forbes

Cristiano Ronaldo has been listed as the highest-paid athlete in the world by American business magazine Forbes.

The Real Madrid forward is the first footballer to ever top the annual list of the world's 100 highest-paid athletes, having earned $88m in the last 12 months - $6.6m more than Barcelona's Lionel Messi, who is second.

There are five Britons in the top 100, led by Lewis Hamilton in 11th on $46m, with Rory McIlroy at 17 ($42.6m), Gareth Bale at 25 ($35.9m), Wayne Rooney at 49 ($26.1m) and Andy Murray at 74 ($23m).