Barcelona's Lionel Messi has been named as the world's highest-earning football player, at $44 million p/a which includes publicity deals.
Real Madrid boss Jose Mourinho is the world's best paid football manager, with an income of over $19 million.
Other players in the top three were Real Madrid's Cristiano Ronaldo with about $39 million, and Man Utd's Wayne Rooney third on about $29 million.
Seven players in the English Premier League appeared in the top 20 list of highest-paid players.