Two time world footballer of the year and Barcelona star, Lionel Messi's income from his salary and publicity deals in 2011 amounted to 31 million euros, while Real Madrid boss Mourinho topped the manager's rich list with an income of 13.5m euros.
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 53m euros is the highest paid sportsman of them all.
Messi's nearest rival in the footballer's income stakes is Real Madrid star Cristiano Ronaldo with 27.5m euros, with Manchester United's Wayne Rooney in third with 20.7m euros.
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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 11 with salaries of 19m and 13.6m respectively.
Among the manager's ranks Mourinho tops the list ahead of Barcelona's Pep Guardiola with 10.5m and former Inter Milan coach Raphael Benitez (10.2m).
England manager Fabio Capello comes in fourth with the Italian receiving a salary of 8.5m in France Football's survey.
