The annual football rich list, which estimates a player's overall earnings in a season by calculating salary, bonuses and sponsorships, reveals that only Manchester United's Wayne Rooney belongs in the rarefied air of the game's top 10 earners.
Lionel Messi is the top earner once again thanks to the biggest basic annual salary in the sport afforded to him by Barcelona.
His teammates Neymar and Andres Iniesta also feature in the top 10 alongside representatives from Bayern Munich, Real Madrid and Paris Saint-Germain.
1. Lionel Messi, Barcelona - £59m
2. Cristiano Ronaldo, Real Madrid - £53.8m
3. Neymar, Barcelona - £34.7m
4. Zlatan Ibrahimovic, Paris Saint-Germain - £22.7m
5. Thiago Silva, Paris Saint-Germain - £21.1m
6. Angel Di Maria, Paris Saint-Germain - £20.7m
7. Gareth Bale, Real Madrid - £19.5m
8. Thomas Muller, Bayern Munich - £18.8m
9. Wayne Rooney, Manchester United - £17.6m
Read more: The Premier League's highest paid players
10. Andres Iniesta, Barcelona - £17.2m