Wayne Rooney's value has fallen by £12m according to the latest football rich list. The Manchester United striker has slumped from 65th to 89th in the main list and from third to sixth in the players' rankings.

The forward's earnings fell from £37m to £25m and follow the decision by Coca Cola to stop using the player to promote Coke Zero. The company said it "did not feel it was appropriate" to use Rooney following recent allegations about his private life.

The 24-year-old is now behind Rio Ferdinand, Sol Campbell and Ryan Giggs, according to the survey by Fourfourtwo.com, which commissioned the survey, while David Beckham remains top of the list despite his value dropping by a fifth from £125m to £100m.

Manchester City's Sheikh Mansour tops the list as richest club owner (£20bn), up £3bn from last year, with the England head coach, Fabio Capello valued as the richest manager (£36m), ahead of the Ipswich manager, Roy Keane, (£28m).