Carlos Tevez finished 2016 as the highest-paid footballer in the world.
The Argentine striker has been offered a world-record £650,000-per-week wage to join Shanghai Shenhua and is expected to complete the transfer in the coming days.
Another South American, Oscar, is in second place. The midfielder has signed for Shanghai SIPG in a £60million deal, which will see him earn a whopping £400,000-per-week.
Unsurprisingly, both players moved to Chinese Super League, where clubs are willing to pay outrageous amounts to footballers – a development that is seen as a threat to the English Premier League.
Cristiano Ronaldo and Lionel Messi occupy the third and fifth position respectively, although the Barcelona star is expected to sign a bumper new deal in the New Year.
Manchester United have five players – Wayne Rooney, David De Gea, Zlatan Ibrahimovic, Paul Pogba and Bastian Schweinsteiger in the top 20.
20 best-paid footballers in the world
1. Carlos Tevez (Shanghai Shenua): £615,000-per-week
2. Oscar (Shanghai SIPG): £400,000-per-week
3. Cristiano Ronaldo (Real Madrid): £365,000-per-week
4. Gareth Bale (Real Madrid): £350,000-per-week
5. Lionel Messi (Barcelona): £336,000-per-week (after tax)
6. Hulk (Shanghai SIPG): £320,000-per-week
7. Paul Pogba (Manchester United): £290,000-per-week
8. Graziano Pelle (Shandong Luneng): £290,000-per-week
9. Neymar (Barcelona): £275,000-per-week
10. Wayne Rooney (Manchester United): £260,000-per-week
11. Robin van Persie (Fenerbahce): £240,000-per-week
12. Yaya Toure (Manchester City): £230,000-per-week
13. Sergio Aguero (Manchester City): £230,000-per-week
14. Luis Suarez (Barcelona): £230,000-per-week
15. Asamoah Gyan (Shanghai SIPG): £227,000-per-week
16. Zlatan Ibrahimovic (Manchester United): £220,000-per-week
17. Ezequiel Lavezzi (Herbei Fortune): £220,000-per-week
18. David Silva (Manchester City): £210,000-per-week
19. David De Gea (Manchester United): £200,000-per-week
20. Bastian Schweinsteiger (Manchester United): £200,000-per-week