The Barcelona superstar sent shockwaves through world football last month when he told the club he has spent his entire career at he wanted to leave after a trophyless campaign in 2019-20.
Messi believed he could use a clause in his contract to leave for free, but Barca and LaLiga disputed that claim and insisted his deal could only be terminated should his €700m release clause be paid.
Amid frustration with the Camp Nou board, Messi performed a U-turn and elected to stay with the embattled LaLiga giants for at least the 2020-21 campaign.
He does so as the highest paid footballer in the world after earning $126million in salary and endorsements over the past 12 months.
His long-time rival Ronaldo is second on the list after bringing in earnings of $117m.
Paris Saint-Germain stars Neymar and Kylian Mbappe are third and fourth respectively, with Liverpool forward Mohamed Salah in fifth place.
Making up the rest of the top 10 are French World Cup winners Paul Pogba and Antoine Griezmann, Real Madrid outcast Gareth Bale, Bayern Munich striker Robert Lewandowski and Manchester United goalkeeper David De Gea.
Forbes' top 10 highest-paid footballers:
1. Lionel Messi - $126m
2. Cristiano Ronaldo - $117m
3. Neymar - $96m
4. Kylian Mbappe - $42m
5. Mohamed Salah - $37m
6. Paul Pogba - $34m
7. Antoine Griezmann - $33m
8. Gareth Bale - $29m
9. Robert Lewandowski - $28m
10. David De Gea - $27m
United boss Erik ten Hag is weighing up his goalkeeping options, having stuck with long-term number one David de Gea since taking over.
Reports have emerged that United and De Gea are set for talks on his future, with the 31-year-old's deal to expire in 2023.
TOP STORY – MAN UTD EYE COSTA AS DE GEA REPLACEMENT
Manchester United's goalkeeper situation is in flux, with the club interested in Porto custodian Diogo Costa, according to Metro.
United have sent scouts to watch the 23-year-old goalkeeper, who has seven caps for Portugal.
The Red Devils are looking for De Gea's successor, with the Spaniard seemingly not suiting Ten Hag's possession-based style.
United also have 25-year-old England international Dean Henderson out on loan at Nottingham Forest.
ROUND-UP
– O Jogo claims former Olympiacos manager Pedro Martins could be the latest Portuguese coach to take over at Wolves, following Bruno Lage's dismissal on Sunday. The Telegraph reports that under-fire Sevilla boss Julen Lopetegui may be considered and Celtic manager Ange Postecoglou has also been discussed.
– Juventus and Real Madrid will rival Liverpool in the race to sign Belgian midfielder Youri Tielemans from Leicester City, claims Calciomercato.
– LaLiga pair Sevilla and Valencia are both interested in Manchester United forward Anthony Martial, reports Todofichajes.
– Tottenham and Juventus target Nicolo Zaniolo is set to pen a new deal with Roma, re-committing on a €4million per-year deal until 2027, according to Calciomercato.
– Everton's Venezuela international striker Salomon Rondon has interest from UAE club Sharjah FC but is likely to stay with the Toffees, reports Liverpool Echo.
Los Blancos, along with Paris Saint-Germain, Chelsea, Manchester United, Barcelona and Bayern Munich, were keen on the former Borussia Dortmund forward.
Ultimately, the Norwegian decided to join Manchester City, starting on fire with 14 goals in 10 games in all competitions, but Madrid are keeping an eye on him.
TOP STORY – MADRID PLANNING LONG-TERM MOVES FOR CITY DUO
Spanish giants Real Madrid are plotting moves to sign Manchester City pair Joao Cancelo and Erling Haaland, reports AS.
Madrid will attempt to sign the 28-year-old Portuguese full-back in mid-2023, with Cancelo contracted until 2027, although the report claims he will cost around €40-50million (£35-44m).
The Spanish champions are planning a swoop for Haaland but not until 2024, with Karim Benzema in the twilight of his career.
Haaland reportedly has a termination clause in his City contract worth €180m (£158m) up until 2024.
ROUND-UP
– The Daily Star reports that Manchester United and David De Gea are set for key talks on his future, with the goalkeeper's contract expiring in mid-2023. United hold an option to extend his stay.
– Manchester United may struggle in their bid to sign Aston Villa goalkeeper Emiliano Martinez, with the Villans to turn down any offer for him in January, claims Football Insider.
– Barcelona are keen to sign Wolves 25-year-old midfielder Ruben Neves as a long-term replacement for 34-year-old Sergio Busquets, reports Sport. Neves will be the Blaugrana's top target at the end of this season.
– Gerard Pique is not interested in joining Atletico Madrid in January, claims Sport. The defender has fallen out of favour at Barcelona, but he is determined to fight for his spot.
– Calciomercato claims that Chelsea are interested in Inter wing-back Denzel Dumfries. The Italian club may be willing to part with the Dutchman for approximately £44m.
– Colombian forward Luis Muriel is ready to leave Atalanta, with a move to Fiorentina on the cards, according to Calciomercato.
– PSV striker Cody Gakpo is likely to have more offers in January with Manchester United, Southampton and Everton all still interested, claims Football Transfers.
– Thomas Tuchel is Real Madrid 's preferred replacement for Carlo Ancelotti, according to El Nacional. The Italian has told the club he does not intend to manage Madrid beyond this season.
United have been in search of a goalkeeper to compete with David de Gea, deciding to attempt to sign Trapp from the Europa League holders.
Yet the Germany international has announced his decision to stay with the Bundesliga club.
Writing on social media, Trapp said: "Dear fans, there have been a lot of reports of interest in Manchester United in the past few days.
"It is true that there is a written offer. Manchester United is a world club and the fact that I can deal with and think about such an offer, I hope everyone understands.
"Yesterday, however, I informed the person in charge of both clubs that I had chosen Eintracht. I have experienced unforgettable things here with Frankfurt and we made history together. The start to the season has been bumpy, but I have absolute faith in us."
Eintracht lost 6-1 to Bayern Munich in their opening game of the Bundesliga season before going down 2-0 to Real Madrid in the Super Cup in Helsinki.
Oliver Glasner's team have since managed two draws, against Hertha Berlin and Koln respectively.
Trapp has been one of the best performing goalkeepers in the Bundesliga in recent seasons, and in the 2021-22 campaign topped the charts for the number of goals he prevented, as per Opta's expected goals on target conceded (xGOT) model.
The former Paris Saint-Germain goalkeeper prevented 6.1 goals across 32 matches in total, a better figure than any other shot-stopper in the competition to have played 10 times or more.
In comparison, De Gea's goals prevented tally across 38 league matches last season was 2.8, which ranked second in the Premier League (of goalkeepers to make 10 or more appearances).
United, who are expected to return with another big bid for Ajax winger Antony, have also been linked with Newcastle's Martin Dubravka and Everton's Asmir Begovic.