
3. Sir Alex Ferguson £22m
Manchester United Age 67
Sir Alex Ferguson is said to have earned £15m in wages between 1996 and 2003, and his salary is now £3.6m a year. His company, ACF Sports Promotions, shows just £342,000 net assets in 2007-08. He also made £1m from his autobiography and another £1m from a testimonial organised by his son, Jason.
But with reports that he has been hit by soured investments in the property downturn, we stick with a £22m valuation for Sir Alex – plenty enough for his retirement nest-egg... whenever that might happen.

2. Roy Keane £27m
Ipswich Town Age 38
Roy Keane turned football and politics upside down when former shop-steward Alex Ferguson demanded Manchester United's arch-capitalist chairman Martin Edwards rip up the club's wage structure to keep the Irishman.
As usual, Ferguson won, and it was worth it. Having signed for United for a British record £3.75m, Keane dragged them to the pinnacle and few fans begrudged him when his salary eventual broke the £100,000-a-week barrier.
The £1m advance on the hardback and paperback editions of his autobiography was also money well spent: both became bestsellers. He later earned £35,000 a week for a farewell six-month spell with Celtic, before moving into management with a three-year £6m package at Sunderland. After that bitter experience, Ipswich will be paying him well too.

1. Fabio Capello £30m
England Age 63
The FA can be happy with the return so far on Capello's £6.5m annual salary. But then, Capello has led every club he has managed to a league title.
Now settled in Belgravia, the art lover admires the works of Marc Chagall, Wassily Kandinsky and Piero Pizzi Cannella, who is also a close friend. His art collection is worth £17m. He also wears Zerorh+ prescription eyewear and has been the face of the range since 2001.
Taking account of his two decades at the top of management, we reckon Capello is now worth £30m.