The list is made up of current or retired British and Irish sportsmen and women.
Wigan Athletic chairman Whelan qualifies having played professionally for Blackburn and has amassed a fortune of £190million according to the Rich List after setting up the JJB Sports retail chain.
England and Los Angeles Galaxy star Beckham is three years into a lucrative five-year contract with the American team, but is currently out of action because of an Achilles injury.
Behind Whelan and Beckham, seven of the top 10 are linked to motor racing, including current Formula One world champion Jenson Button, who comes in at 10th in the overall list with a personal wealth estimated at £43million and top in the list of sportsmen and women aged 30 or under.
McLaren team-mate Lewis Hamilton is third on that list on £35m, while England football star Wayne Rooney's wealth is estimated at £33m, putting him fourth.
Fabio Capello's £34m makes him the richest manager, with Ipswich boss Roy Keane (£30m) not far behind. Sir Alex Ferguson (£24m) pips Carlo Ancelotti (£21m) in the battle between the Manchester United and Chelsea bosses, while Republic of Ireland coach Giovanni Trapattoni (£18m) is the fifth richest manager on the list.