A BMW salesman was Ireland's highest earner in the past 12 months, according to the Sunday Times "pay list".
Mr Frank Keane, who owned the Irish wholesale franchise for the cars until the German manufacturers bought it back this year, edged out Sir Anthony O'Reilly at the top of the earnings survey, published yesterday.
The Sunday Times estimates Mr Keane's income for the year at €48.57 million, mainly from the sale of the franchise, which he secured in 1967.
He is now selling BMWs on a retail basis.
Sir Anthony's earnings for the year are put at €45.3 million, while sharing third place on the list were Dr Ronan Lambe and Dr John Climax.
They were each estimated to have earned €35.2 million from selling shares in their company Icon, which conducts clinical trials for pharmaceutical firms. The "pay-list" - as distinct from the same newspaper's "rich-list", which measures wealth - is dominated by men, with only three women in the top 25.
The big earners are also predominantly middle-aged and older, at an average of 55, although footballer Roy Keane and pop group Westlife are among the new entries, at 16th and 18th place respectively.
Ryanair chief executive, Mr Michael O'Leary, maintains a high position on the list - down one place on last year to fifth. His pre-tax earnings are calculated at €25 million, but this figure does not include income from his investment portfolio, which the paper describes as both "sizeable" and "unknown".
Several entrants make the list because of once-off share sales, and the top 25 earners do not include Mr Dermot Desmond, Mr Tony Ryan, or the members of U2, who consistently feature in the "rich list".
However, the paper notes that the collective income of the top 25 - at €828 million - is less than half last year's, reflecting the economic downturn.
The owner of Chelsea Football Club, Russian businessman Mr Roman Abramovich, tops the list of Britain's biggest earners, with an estimated £564 million.
The author of the Harry Potter series of books, J.K. Rowling, is placed fifth overall, with £125 million, while rock star Paul McCartney is 12th, with £40 million.
