Both players have significantly increased their earnings over the past 12 months. Ronaldo recently launched a shoe line that could compete with NIKE.

Cristiano Ronaldo might not be in top form at the start of 2015, but he is on top of the recently published Rich List by Goal.com. This annual classification of soccer’s most wealthy football stars has Lionel Messi standing in second place.

The difference between their skill level and their fortune level favors the Portuguese star by a clear margin. While CR7 earned £152.3m, Messi has an estimated personal wealth of £145m. The gap is reported to have increased in the past 12 months.

It would be interesting to see how Ronaldo’s recently launched footwear line affects his income. NIKE has threatened the 30-year-old player with ending their relationship. The American brand feels there could be a direct competition between their products.

WATCH: Ronaldo invites you to dance with his new shoe line

Continuing down the list is Neymar Jr. in third place. The Brazilian is far back with £97.9. Zlatan Ibrahimovic then earns £76.1 and Wayne Rooney is the highest-paid Premier League player with a £74.6 annual income.

Kaka, who is about to make his official debut in the MLS was just outside the top five. Then you have Samuel Eto'o, Raul, Ronaldinho and Frank Lampard close out the top 10.

WATCH: How much did each of the top-10 footballers earn in 2014? 

Last year, this same publication had Ronaldo leading the way with £122m and Messi following closely with £120.5m. Will they be able to keep it up and continue fighting for the lead in 2015? Check who else made the top-20 on the list by clicking here