Manchester City have played at Eastlands since 2003

Manchester City owner Sheikh Mansour bin Zayed Al Nahyan has toppled Chelsea owner Roman Abramovich from the top of British football's rich list.

The Sheikh, 38, estimated to be worth £15bn, took over at City in September, while Abramovich has dropped to £7bn.

Abramovich, 42, is third on the list - published by FourFour Two magazine - behind Lakshmi Mittal (£12.5bn), who bought a 20% stake in QPR in 2007.

David Beckham's lucrative deals have kept him on top of the players' list.

606: DEBATE What do you think of football's changing financial landscape? Mark A - BBC Sport

Abramovich has reportedly lost over £3bn during the economic downturn but England manager Fabio Capello, 62, is a new entry and, with the Italian on a £6m-a-year contract and with a £10m art collection, is thought to be worth £25m.

Manchester United manager Sir Alex Ferguson appears in the list at number 78 on £22m, while Arsenal boss Arsene Wenger is ranked 92nd, with a fortune of £14m.

The top 20 from the top 100 in the FourFour Two football rich list are:

1 Sheikh Mansour bin Zayed Al Nayan - Manchester City - £15bn
2 Lakshmi Mittal and family - QPR - £12.5bn
3 Roman Abramovich - Chelsea - £7bn
4 Joe Lewis - Tottenham Hotspur - £2.5bn
5 Bernie and Slavica Ecclestone - QPR - £2.4bn
6 Stanley Kroenke - Arsenal - £2.245bn
7 Alisher Usmanov - Arsenal - £1.5bn
8= Lord Grantchester & The Moores Family - Everton - £1.2bn
8= Dermot Desmond - Celtic - £1.2bn
10= Lord Ashcroft - Watford - £1.1bn
10= Malcolm Glazer and family - £1.1bn
12 Simon Keswick - Cheltenham Town - £966m
13 Trevor Hemmings - Preston North End - £900m
14 Mike Ashley - Newcastle United - £800m
15 Randy Lerner - Aston Villa - £750m
16 Tom Hicks - Liverpool - £700m
17 The Walker Family - Blackburn Rovers - £660m
18 Mohammed Al Fayed - Fulham - £650m
19 Sir David Murray - Glasgow Rangers - £600m
20 Steve Morgan - Wolverhampton Wanderers - £400m

The top 20 players in the rich list are: (overall position in the main list show in brackets)

1 David Beckham - £125m (38)
2 Michael Owen - £40m (56=)
3 Wayne Rooney - £35m (61)
4= Rio Ferdinand - £28m (69=)
4= Robbie Fowler - £28m (69=)
4= Sol Campbell - £28m (69=)
7 Ryan Giggs - £23m (77)
8= Michael Ballack - £20m (80=)
8= Frank Lampard - £20m (80=)
10 Steven Gerrard - £19m (86)
11 Cristiano Ronaldo - £18m (87)
12 John Terry - £17m (88)
13 Didier Drogba - £15m (89)
14= Nicolas Anelka - £14m (92=)
14= Damien Duff - £14m (92=)
16= Dimitar Berbatov £13m (96=)
16= Ashley and Cheryl Cole - £13m (96=)
16= Fernando Torres - £13m (96=)
19= Emile Heskey - £12m ( 100)
20 Gary Neville - £11.75m (101)

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