The former Manchester United man, who is the current Ballon d'Or holder and favourite to lift the prestigious individual award once again this year, is reported by Forbes to earn $93 million during 2017, $2m less than Rowling.
He is one of three footballers to command a place in the top 20, with club-mate Gareth Bale worth $34m and Manchester United star Zlatan Ibrahimovic, who is currently battling his way back from a serious knee problem, with $32m.
The upper part of the list is dominated by musicians, notably Adele, Elton John, Paul McCartney and Calvin Harris, with a smattering of sportsmen as well as celebrity chef Gordon Ramsey.
Here's the top 20:
JK Rowling
Cristiano Ronaldo
Coldplay
Adele
Roger Federer
Elton John
Gordon Ramsey
Paul McCartney
Rory McIlroy
Calvin Harris
UCJ, UNILORIN.
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