Paris (AFP) – 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 euros 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 euros a season while Barcelona ace Messi boasts a salary of 20 million euros.

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

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

1. Carlos Tevez (ARG/Shanghai Shenhua/CHN) 38 million euros 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

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