Manchester United star Wayne Rooney is the highest earner in English football.
Rooney slips in at No 18 in the annual rankings.
David Beckham is 23, Carlos Tevez 39 and Frank Lampard 49.
Golf's big two, Tiger Woods and Phil Mickelson, still lead the way as the best-paid global sporting icons.
The 'Fortunate 50' list is published each year in the USA by Sports Illustrated and takes into account earnings, endorsements, bonuses and appearance fees.
Rooney's five-year United deal at £160,000 a week has propelled him into the sporting stratosphere for the first time.
He is the third-placed footballer behind Barcelona genius Lionel Messi and Real Madrid's Cristiano Ronaldo.
Woods took home £41million in the past 12 months - an £18m DROP on 2009-10.
Roger Federer stays third overall with a whopping £34m.