YouTube top earners: The seven-year-old making $22m

YouTube top earners: The seven-year-old making $22m

U.S. primary school student Ryan stars on the channel Ryan ToysReview.

While his income has doubled in the past year, it is expected to rise sharply again after he began selling an exclusive range of toys and clothing with U.S. supermarket Walmart.

Forget gamers, beauty bloggers and cute animals - the real victor on YouTube is a seven-year-old toy reviewer. His parents launched Ryan ToysReview in March 2015, and he now has 17.3 million subscribers, with almost 26 billion views.

The estimate by Forbes magazine found that Ryan of Ryan ToysReview pipped Jake Paul by $US500,000 for the 12 months to June.

"I'm entertaining and I'm amusing", Ryan recently told NBC interview, explaining his appeal.

A video of Ryan visiting Walmart to look at his own product range has been viewed 14 million times.

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Although Jake beat out his older brother, Logan Paul (who sits at the number 10 spot, just underneath YouTube king Felix 'PewDiePie Kjellberg), he wasn't too happy with his high placement - especially concerning who he lost to.

His channel, which involves him opening toys and then playing with them, has more than 17 million subscribers.

According to Forbes, all but $1.36m of the $29.9m earned by Ryan's channel comes from advertising shown before his videos, with the remainder earned from sponsored posts.

Logan was forced to apologise in January after accidently showing the body of an apparent suicide victim in Japan in one of his videos.

As he is still a child, 15 percent of Ryan's earnings are put into a bank account that he can only access when he becomes a legal adult.

Daniel Middleton, the Minecraft gamer who topped the 2017 list with earnings of $16.5m, has slipped to fourth place.