Barcelona star Lionel Messi and Real Madrid manager Jose Mourinho are the richest men in football according to a survey conducted by the France Football magazine.

Messi, two-time World Player of the Year, earns a combined figure of €31 million from his salary and commercial deals in 2011 and is just ahead of Real Madrid's Cristiano Ronaldo who earns a combined figure of €27.5 million and Manchester United's Wayne Rooney (€20.7 million).

Amongst the managers, Real Madrid manager Mourinho is the highest earner with an income of €13.5 million. He is followed by Barcelona's Pep Guardiola who earns €10.5 million and former Inter Milan and Liverpool manager Rafael Benitez (€10.2 million). England International team manager Fabio Capello came fourth with an income of €8.5 million.

The English Premier League is the richest league with seven representatives in the top 20 list of highest paid players.

David Beckham and Thierry Henry, two former Premier League superstars who are now plying their trade in the MLS in the United States, are ranked fifth and 11 with salaries of €19 million and €13.6 million respectively.