FOOTBALL'S RICHEST PLAYERS 1 David Beckham �65m 2 Dennis Bergkamp �37m 3 Michael Owen �30m 4 Robbie Fowler �28m 5 Alan Shearer �22m 6= Sol Campbell �20m 6= Rio Ferdinand �20m 6= Ryan Giggs �20m 6= Roy Keane �20m 10 Thierry Henry �18m Feature: Worth the money?

But the England midfielder is only 41st overall in the list of football's money men, published by FourFourTwo magazine.

Beckham's fortune is estimated at �65m, nearly twice as much as Arsenal's Dennis Bergkamp, whose �37m is enough to put him second among the players.

Chelsea owner Roman Abramovich tops the poll with an estimated �7.5bn - up �2bn from last year.

He is followed by Joe Lewis - a Barbados-based investor whose investment company ENIC owns Tottenham Hotspur and also retains an interest in Rangers - who is valued at �1.8bn.

Irish investor Dermot Desmond, Celtic's principal shareholder, is third with �850m, but there is no place in the top 100 for Manchester United striker Wayne Rooney.

RICHEST MANAGERS 1 Sir Alex Ferguson �15m 2 Sven-Goran Eriksson �10m 3= Kevin Keegan �7m 3= Arsene Wenger �7m 5 David O'Leary �5m

Michael Owen is third among the players on the list - who are either British or British-based - while Robbie Fowler is fourth, the Manchester City striker having built on his fortune through property investment.

Only two managers make the top 100, with Sir Alex Ferguson top with an estimated �15m fortune.

England coach Sven-Goran Eriksson scrapes in at number 100 with �10m, while Arsene Wenger and Kevin Keegan are joint third with �7m.

Maybe Bergkamp's second becauase he's brighter than most, and has invested his money wisely From SJ Have your say on 606

The list was compiled by Philip Beresford and Dominic Prince, the authors who produce the Sunday Times Rich List.

A FourFourTwo spokesman said: "The list was compiled using established methods of calculating business values and individual wealth.

"But, naturally, there is an element of estimation because people are reluctant to open their bank accounts for examination."