Barcelona's Lionel Messi tops the list of top players, beating Real Madrid's Cristiano Ronaldo.
The French magazine "France Football" that Messi gets a net income of 126 million euros, ahead of Ronaldo, who receives 94 million euros.
Paris-St Germain's Neymar came third with 81.5 million euros and Real Madrid winger Gareth Bell of 44 million euros, behind Barcelona's Gerrard Pique's heart of 29 million euros.
In its calculation of income, the French magazine relies on total salary, bonuses and accumulated media gains in the 2017-2018 season.
The Argentinian star recovered after losing in the 2016-2017 season to the Portuguese, which he then surpassed with a net income of 87.5 million euros compared to 76.5 million euros for Messi.
The magazine, which awards the Golden Ball award, said this is the first time that the total income of a football player in one season exceeded 100 million euros.
Manchester United coach Jose Mourinho was second in a row for 26 million euros on a non-net salary system, bonuses and advertising gains.
Italy coach Marcello Lippi is second with 23 million euros, then Diego Simone (Atletico Madrid) with 22 million euros and Real Madrid coach Zinedine Zidane for 21 million euros. Pep Guardiola is the manager of Manchester City for 20 million euros.