Messi, Mourinho football's top earners
Reigning world player of the year Lionel Messi is the highest-paid footballer on the planet, while Jose Mourinho has the largest salary of any manager in the game.
Barcelona forward Messi and Real Madrid coach Mourinho were named as the best remunerated men in their respective professions in a survey carried out by France Football magazine.
Messi, 23, has won the Ballon d'Or award for the world's best player for the past two years running, and as such commands an annual income of £26.9 million from club wages and sponsorship deals.
That total is £3m more than Real Madrid star Cristiano Ronaldo, who finished second behind Messi in the contest for the 2009 Ballon d'Or having won it the previous year. Ronaldo's club-mate and another former winner of the award, Kaka, is fourth in the list.
Rooney is the only representative of United in the top 10, while their locals rivals Manchester City have two players in there: striker Carlos Tevez and midfielder Yaya Toure. Chelsea's Frank Lampard is the fourth Premier League player in the top 10.
Perhaps surprisingly there are two players plying their trade in the MLS in the top 10. LA Galaxy's David Beckham and New York Red Bulls' Thierry Henry are both in the upper echelons of the list despite both being well into their 30s, as is Ronaldinho, who recently left Milan for Brazilian club Flamengo.
Real boss Mourinho is paid greater than £2.5m more than Barcelona counterpart Pep Guardiola, who has led Barca to the Spanish title for the past two seasons, the first of those as part of a historic treble.
England boss Fabio Capello is comfortably the highest-paid international manager, while United boss Alex Ferguson earns more than any of his Premier League peers.
The 10 highest-earning footballers
1) Lionel Messi (Barcelona) - £26.9 million
2) Cristiano Ronaldo (Real Madrid) - £23.9m
3) Wayne Rooney (Manchester United) - £18m
4) Kaka (Real Madrid) - £16.7m
5) David Beckham (LA Galaxy) - £16.5m
6) Ronaldinho (Flamengo) - £15.9m
7) Carlos Tevez (Manchester City) - £13.4
8) Frank Lampard (Chelsea) - £12.3m
9) Yaya Toure (Manchester City) - £11.9m
10) Thierry Henry (New York Red Bulls) - £11.5m
The five highest-earning managers
1) Jose Mourinho (Real Madrid) - £11.7m
2) Pep Guardiola (Barcelona) - £9.1m
3) Rafael Benitez (ex-Internazionale) - £8.8m
4) Fabio Capello (England) - £7.4m
5) Alex Ferguson (Manchester United) - £6m