Since signing his £500,000-per-week deal last November, Messi is now due to earn around £28million more than Cristiano Ronaldo over the last year.
Messi becomes the first football player to earn over £100million in a year, territory normally reserved for Floyd Mayweather and few others, while Ronaldo is due to pocket around £82million
No players in the Premier League make the top five of the list, which takes into account gross wages, bonuses and sponsorship deals.
Unsurprisingly, Neymar sits third on the list with a paltry £71million earning. Jose Mourinho is the top coach on the list as his various sponsorship deals drag him above many high earning coaches in China.