Newcastle United striker Michael Owen remains the wealthiest footballer in the UK.
Manchester United's Wayne Rooney and his girlfriend Coleen McLoughlin are joint 13th in the ranking with £35m. They are tied in the Young Rich List with Princes William and Harry and Honda Formula One driver Jenson Button.
Rooney's teammate Cristiano Ronaldo is a new entry in the 100 Young Rich at No 34. The Portuguese player is worth £15m.