Marca reports that the Polytechnic University of Valencia (UPV) Barcelona star, Messi has a net worth of €141m million while his Real Madrid rival Ronaldo is valued at €101million.
UPV got the figures by an Analytic Hierarchy Process multi criteria method which acknowledges variables such as number of goals, assists per game, bookings, leadership and marketing generated by the Argentine and Portuguese players.
The study is in collaboration with Massachusetts Institute of Technology and Harvard University.
The university however still has little doubts about the findings and will once again analysed the net worth of the players by the 'Mooc' course, which will begin on April 25.
Ballon d’Or holder allegedly own companies in tax havens and have endorsements deals with Samsung and adidas.
Ronaldo has a slew of investments in hotels, game, perfume line, clothing line and underwear line. He is also endorsed by the likes of Sacoor Brothers, Nike, Emporio Armani, KFC, Coca Cola and motor oil company Castrol.