That calendar year thing is massively overstated in relation to his stats due to 3 things. Having an incredible amount of penalties, playing a lot of games including friendlies and playing plenty of full games (90 minutes). Take friendlies and penalties out of the equation and consider minutes played instead of games played and Cristiano's numbers for the 2013 calendar year pretty much match those of Messi in 2012. Both in goals and assists, while playing for a worse team. Messi has 30 goals less in 150 games less because Cristiano played many more games as a youngster than Messi while Messi's played more games than Cristiano at their prime. If you compare their prime years, Cristiano averages less minutes per goal while generally playing for a worse team, he has a pretty superior record goalscoring wise in the Champions League knockouts in comparison to Messi and he's also proved it in 2 different teams who set up differently in 2 different leagues while in 2007/08 he had what was arguably the best season ever by a Premier League player. So I do think Cristiano's the better goalscorer of the 2 even if their numbers are pretty similar. As for who's the better player in general, that's really a lot more complex and it depends on how you look at it. I'd pick Messi over Ronaldo if my team was set up in a certain way and I'd pick Ronaldo over Messi if my team was set up another way. I'll just say Messi's ability to control games gets massively overstated in these arguments, he's a player of the final third just like Cristiano and his direct impact on his team's goals is why he is who he is. Barça control 95% of their games even if Messi isn't on the pitch and on those other 5% they aren't able to control them now that their midfield got worse. This idea that too many people have that Messi simultaneously controls games like Zidane, is as creative as Maradona and is a better goalscorer than Cristiano is simply not true. He's definitely been the best in the world so far this season though, no arguments there.