In third place is the Brazilian Neymar, striker of Paris Saint-Germain (PSG), with 81.5 million euros, and then come the Welshman of Real Madrid, Gareth Bale, with 44 million euros and the Spanish central of FC Barcelona Gérard Piqué which received 29 million.
In the income calculated by France Football, released on Tuesday and accessed EFE includes the gross salary, bonuses and advertising revenues accumulated in the 2017-2018 season.
The Argentine star of Barcelona regained its dominant position, after giving it in the 2016-2017 season, when the Portuguese international beat him by winning 87.5 million euros, compared to 76.5 million Messi.
In addition, the prestigious weekly, which organizes the delivery of the Golden Ball, said that it is the first time that a player exceeds the barrier of 100 million euros of revenue.
Regarding coaches, the Portuguese José Mourinh or, of Manchester United, ranked first by second consecutive time with 26 million euros which includes the gross salary, bonuses and advertising earnings.