Lionel Messi and Jose Mourinho are the highest paid player and manager in football, according to France Football magazine.

Barcelona's two-time world footballer of the year Messi's income from his salary and publicity deals in 2011 amounted to 31 million euros ($44.28 million), while Real Madrid boss Mourinho topped the manager's rich list with an income of 13.5 million euros ($19.28 million) according to France Football magazine.

Messi's nearest rival in the footballer's income stakes is Real Madrid star Cristiano Ronaldo with 27.5 million euros ($39.28 million), with Manchester United's Wayne Rooney in third with 20.7 million euros ($29.57 million).

The English Premier League appears the most lucrative league of all with seven representatives in the top 20 list of highest paid players.

Two former Premier League stars, David Beckham and Thierry Henry, now playing in the MLS in the United States, are ranked fifth and 11th with salaries of 19 million euros ($A27.14 million) and 13.6 million euros ($A19.42 million) respectively.

Messi's income, while making him the top paid footballer in the world, still falls a long way short of Tiger Woods, who with a revenue of 53 million euros ($A75.7 million) is the highest paid sportsman of them all.