Barcelona striker Ronaldinho has replaced England captain David Beckham as the world's highest-paid player.
Ronaldinho has eased Beckham into second place
France Football magazine claims the Brazilian's total annual income from salaries and other deals is £15.9m.
Real Madrid's Beckham has topped the list for the last three years but his income is believed to have dropped to £12.5m from £17.3m.
Manchester United's Wayne Rooney is fourth, with an annual income of £11.2m - behind Real's Ronaldo.
Chelsea boss Jose Mourinho tops France Football's list of top coaching earners.
Mourinho is calculated to earn £7.56m a year, with England coach Sven-Goran Eriksson following behind with an annual income of £4.78m