Cristiano Ronaldo expected to be dad of twins very soon
Messi's Brazilian teammate Neymar is third with €55.5 million ahead of Real Madrid's Welsh forward Gareth Bale (€41 million) and Argentina's Ezequiel Lavezzi (€28.5 million), who plays for Hebei Fortune in the Chinese Super League.
Manchester United's Jose Mourinho is the best paid coach, with income of €28 million, the magazine said.
Madrid stage epic comeback to reclaim top spot
France Football said it based its figures on salary, bonuses and advertising income for the 2016-2017 season.
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