With his transfer to Shanghai Shenhua, Carlos Tevez has become the biggest-earning footballer in the world, making even more than compatriot Lionel Messi and Portugal star Cristiano Ronaldo.

A source close to the player told AFP that the 32-year-old former Manchester United and Manchester City striker will make around €38 million a season in China.

At the moment, Tevez banks a relatively modest two million euros a season with Boca Juniors.

According to Portugese media, Real Madrid star Ronaldo earns €23.6 million a season while Barcelona ace Messi boasts a salary of €20 million.

Ronaldo and Messi are also lagging behind Brazil’s Oscar whose switch from Chelsea to Shanghai SIPG last week guarantees him €24 million each season.

Football’s top five salaries (based on media reports):

1. Carlos Tevez (ARG/Shanghai Shenhua/CHN) €38 million a season

2. Oscar (BRA/Shanghai SIPG/CHN) €24 million

3. Cristiano Ronaldo (POR/Real Madrid/ESP) €23.6 million

4. Lionel Messi (ARG/Barcelona/ESP) €20 million

5. Hulk (BRA/Shanghai SIPG/CHN) €20 million

Source AFP