Cristiano Ronaldo is the third richest footballer whereas Wayne Rooney is fifth on the list.
Barcelona: Lionel Messi is the best-paid player in the world, with David Beckham second on football's rich list and Cristiano Ronaldo third.
According to France Football, Barcelona forward Messi raked in 33 million euros last year from wages and sponsorship deals.
LA Galaxy midfielder and former England captain Beckham, for so long the game's top earner, came in second on 31.5 million euros, while Real Madrid star Ronaldo collected 29.2 million euros in 2011.
Elsewhere, Samuel Eto'o, who made a lucrative move from Inter to Anzhi Makhachkala last summer, is fourth on the list, with Manchester United striker Wayne Rooney fifth.
Wealthy Premier League outfit Manchester City have two players in the top ten, with Argentine forward Sergio Aguero and Ivory Coast midfielder Yaya Toure sixth and seventh, respectively.
The only other club represented twice are Madrid, with Ronaldo's team-mate Kaka ranking ninth.
Elsewhere, it is worth noting that Chelsea misfit Fernando Torres, who finally got back amongst the goals at the weekend, netted 16.7 million euros during his disastrous first 12 months at Stamford Bridge.
There is not a single player based in Serie A in the top 10 but there is one representative from the Bundesliga, Bayern Munich skipper Philipp Lahm.