Robin van Persie is the Premier League's top earner
Lionel Messi is the game's top earner once his Barcelona salary, bonuses and sponsorship revenue is taken into account and pocketed an estimated £48million last year.
Van Persie is the Premier League's top earner - fifth on the overall list - after earning £18.9m last year while Rooney is two places further back - behind Gareth Bale - on £16.6m.
Manchester City's Sergio Aguero is the only other Premier League player in the top ten (tenth with £15.6m) while Chelsea's Eden Hazard and City's Yaya Toure share eleventh spot with income of £14.7m.
When it comes to coaches however, the Premier League features more prominently with Chelsea's Jose Mourinho topping the list after taking home £13.3m.
Jose Mourinho Manager Profile
Arsenal boss Arsene Wenger is fourth behind Carlo Ancelotti and Pep Guardiola but just ahead of Manchester United's Louis van Gaal.
Liverpool's Brendan Rodgers also sneaks onto the list at number 19, after earning £3.6m last year.
Top 20 players
1. Lionel Messi (Barcelona): €65 million
2. Cristiano Ronaldo (Real Madrid): €54 million
3. Neymar (Barcelona): €36.5 million
4. Thiago Silva (Paris Saint-Germain): €27.5 million
5. Robin Van Persie (Manchester United): €25.6 million
6. Gareth Bale (Real Madrid): €23.8 million
7. Wayne Rooney (Manchester United): €22.5 million
8. Zlatan Ibrahimovic (Paris Saint-Germain): €21.5 million
9. Sergie Aguero (Manchester City): €21.2 million
10.Robert Lewandowski (Bayern Munich): €20.2 million
11. Eden Hazard (Chelsea) and Yaya Toure (Manchester City): €20 million
13. Angel Di Maria and Radamel Falcao (Manchester United): €18.5 million
15. Iker Casillas (Real Madrid): €17.8 million
16. David Silva (Manchester City) and Cesc Fabregas (Chelsea): €17.3 million
18. David Luiz (Paris Saint-Germain): €17.2 million
19. Karim Benzema (Real Madrid): €17 million
20. Mario Gotze (Bayern Munich): €16.9
Top 20 coaches
1. Jose Mourinho (Chelsea): €18 million
2. Carlo Ancelotti (Real Madrid): €15.5 million
3. Pep Guardiola (Bayern Munich): €15.2 million
4. Arsene Wenger (Arsenal): €11.3 million
5. Louis Van Gaal (Manchester United): €10 million
6. Fabio Capello (Russia): €9 million
7. Andre Villas-Boas (Zenit Saint-Petersburg): €8.5 million
8. Sven-Goran Eriksson (Shanghai SIPG): €8 million
9. Jurgen Klopp (Borussia Dortmund): €7.2 million
10. Laurent Blanc (PSG) and David Moyes (Sociedad): €7 million
12. Rafael Benitez (Napoli): €6.9 million
13. Walter Mazzarri (ex-Inter Milan): €6.8 million
14. Roberto Di Matteo (Schalke 04): €6 million
15. Luciano Spalletti (ex-Zenit) and Luis Enrique (Barcelona): €5.5 million
17. Antonio Conte (Italy): €5.3 million
18. Manuel Pellegrini (Manchester City): €5.2 million
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