Paris - Lionel Messi and Jose Mourinho are the highest paid player and manager in football, according to France Football magazine.
Barcelona's two time world footballer of the year Messi's income from his salary and publicity deals in 2011 amounted to €31 million, while Real Madrid boss Mourinho topped the manager's rich list with an income of €13.5 million.
Messi's income, while making him the top paid footballer in the world, still falls a long way short of Tiger Woods, who with a revenue of €53 million is the highest paid sportsman of them all.
Messi's nearest rival in the footballer's income stakes is Real Madrid star Cristiano Ronaldo with €27.5 million, with Manchester United's Wayne Rooney in third with €20.7 million.
The English Premier League appears the most lucrative league of all with seven representatives in the top 20 list of highest paid players.
Two former Premier League stars, David Beckham and Thierry Henry, now playing in the MLS in the United States, are ranked fifth and 11th with salaries of €19 million and €13.6 million respectively.
Among the manager's ranks Mourinho tops the list ahead of Barcelona's Pep Guardiola with €10.5 million and former Inter Milan coach Raphael Benitez (€10.2 million).
England manager Fabio Capello comes in fourth with the Italian receiving a salary of €8.5 million in France Football's survey.