Paris - Argentina and Barcelona star Lionel Messi remains the world's highest paid footballer with an annual income of €74 million, according to a report set to appear in Tuesday's edition of France Football magazine.
Messi's earnings in 2015 rose by €9 million compared to the previous figures, keeping the five-time Ballon d'Or winner ahead of Cristiano Ronaldo (€67.4m) and Neymar (€43.5m) as the top three stayed unchanged for the third year running.
France Football's estimates were based on players' pre-tax salaries, sponsorship revenues and various bonuses, it added.
Angel Di Maria was the top-earning player in France with €24 million following his off-season move from Manchester United, with the Argentine narrowly ahead of Paris Saint-Germain team-mates Thiago Silva and Zlatan Ibrahimovic.
However, figures in France only accounted for player wages and contract bonuses, according to the report.
Despite his sacking from Chelsea in December, Jose Mourinho was the highest earning coach on €24 million, with Pep Guardiola and Fabio Capello rounding out the top three.