Messi and Ronaldo had locked out the top spot since 2014, but Mbappe's new deal with Paris Saint-Germain has seen him overtake his PSG team-mate and the Manchester United star.

The France international had been linked with a move to Real Madrid as his previous deal in Paris was set to expire at the end of last season, only for him sensationally to agree to a three-year extension in May to stay at his hometown club.

Forbes's highest earners in football list also takes into account a player's earnings off the field, and Mbappe is not short of significant sponsorship deals, while also starting his own production company in the last year, Zebra Valley.

Messi and Ronaldo are in second and third place as they continue to earn plenty in the autumn years of their careers, while a third PSG player, Neymar, completes the top four.

As well as Ronaldo, Liverpool's Mohamed Salah (fifth) and Manchester City duo Erling Haaland (sixth) and Kevin De Bruyne (10th) make up the three other Premier League representatives on the list.

Barcelona's Robert Lewandowski (seventh) and Madrid's Eden Hazard (eighth) are the only two players from LaLiga.

Former Barca star Andres Iniesta is in ninth, despite leaving Europe to play in Japan in 2018.

2022 Forbes highest earners in football top 10 list

1. Kylian Mbappe - PSG: $US128 million ($196 million)

2. Lionel Messi - PSG: $US120m ($183.7 million)

3. Cristiano Ronaldo - Man Utd: $US100 million ($153.1 million)

4. Neymar - PSG: $US87 million ($133.2 million)

5. Mohamed Salah - Liverpool: $US53 million ($81.1 million)

6. Erling Haaland - Man City: $US39 million ($59.7 million)

7. Robert Lewandowski - Barcelona: $US35 million ($53.6 million)

8. Eden Hazard - Real Madrid: $US31 million ($47.5 million)

9. Andres Iniesta - Vissel Kobe: $US30 million ($46 million)

10. Kevin De Bruyne - Man City: $US29 million ($44.4 million)