Man City are top of the list in world sport, with Newcastle coming in at 127.
The average weekly pay at the Etihad Stadium is a staggering £100,764 which translates to an annual salary of £5,239,750.
City jump to top spot from third place last year, replacing Barcelona who are now fourth.
The LA Dodgers basketball team are second on the list, with their players averaging £93,380 per week, £4,855,783 annually.
Manchester United are in 12th place on the list, with average weekly wages of £75,423 (annual £3, 921,423). Last year they were 11th.
At 127 we have Newcastle who pay £26,107; an annual average of £1,357,295.
Sunderland come in at 110 - paying £27,590; an annual average of £1,434,654.