1. Lionel Messi – $130.2 million
Ronaldo sitting at number two means that it has to be Lionel Messi in the number one spot on the list. Messi is a footballing genius who can turn game singlehandedly with his balance, vision and scoring ability. Messi has won the Ballon d’Or an obscene four times and at 28 he still has miles left in his tank despite holding record upon record in both La Liga and the Champions League. One question that still surrounds the legend of Messi is if he could be as effective in another league. According to this data any club that wishes to find out would have to break the bank for the little Argentine superstar.