Lionel Messi, Cristiano Ronaldo and Neymar remain the three best-paid footballers in the world, according to a study by France Football magazine.
The study estimates the income of the world's highest-paid players by adding their estimated gross salaries and income from image rights to bonuses earned last season.
As a result, the publication calculates Barcelona star Messi's total annual income as €131 million.
That puts the Argentine ahead of Ronaldo, with the Portuguese forward second on the list with €118 million of estimated income.
Paris Saint-Germain's Brazil star Neymar, who moved to France from Barcelona for a world record transfer fee in 2017, is third on the list with total pay of €95 million, way ahead of Real Madrid's Gareth Bale.
The Welshman is fourth on the list with €38.7 million.
Meanwhile, according to the magazine, Atletico Madrid's Diego Simeone is the best-paid coach with total wages of €40.5 million, way ahead of Antonio Conte at Inter Milan on €30 million and Pep Guardiola at Manchester City on €27 million.