Abramovich stays top

Players led by England captain David Beckham make up almost a quarter of the top 100 on Britain's soccer rich list although Chelsea's owner Roman Abramovich sits on top of the pile.

Beckham is estimated to be worth £75 million and ranks only 32nd on the list, which includes owners, board members and shareholders.

British soccer magazine FourFourTwo estimated that Russian billionaire Abramovich is worth £10 billion and he is followed by Joe Lewis, who has a stake in Tottenham Hotspur and Rangers, with £2 billion.

The magazine's third annual rich list in the January issue shows there are 22 players in the top 100 compared to just nine two years ago, with two in the top 50 for the first time.

Arsenal's Dutch forward Dennis Bergkamp trails Beckham with £37 million and is the only other player in the top 50, rising seven places to sneak in at number 48.

Celtic's largest shareholder Dermot Desmond is ranked number three with £867 million followed by another Spurs shareholder, former club chairman Alan Sugar, with £760 million.

Arsenal have the most representatives on the list with eight followed by Chelsea, Manchester United and Newcastle with six.