French magazine France Football has released its annual list of the highest earners in football and David Beckham, unsurprisingly, tops the list with total earnings of $42.7 million in 2008.
The England midfielder earns $6.5 million on the field per year, according to his contract with Major League Soccer outfit Los Angeles Galaxy. But much of that figure this year will be paid by AC Milan, where the 33-year-old will stay until the end of the season.
Beckham also earns a portion of Galaxy ticket and jersey sales, as well as additional millions in endorsement deals from the likes of adidas, Gillette and Pepsi.
Barcelona star Lionel Messi was second on the list with $37.7 million, while Beckham's Milan teammate, Ronaldinho, was third with $25.8 million.
Meanwhile, Manchester United winger Cristiano Ronaldo came in at fourth with $24.1 million.
Thierry Henry, Kaká and Zlatan Ibrahimović came in fifth, sixth and seventh respectively, while three English internationals in Wayne Rooney, Frank Lampard, and John Terry complete the top ten.
The poll takes into account earnings from playing football, plus monies generated through endorsements.
Top 10 Highest-Paid Players:
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The England midfielder earns $6.5 million on the field per year, according to his contract with Major League Soccer outfit Los Angeles Galaxy. But much of that figure this year will be paid by AC Milan, where the 33-year-old will stay until the end of the season.
Beckham also earns a portion of Galaxy ticket and jersey sales, as well as additional millions in endorsement deals from the likes of adidas, Gillette and Pepsi.
Barcelona star Lionel Messi was second on the list with $37.7 million, while Beckham's Milan teammate, Ronaldinho, was third with $25.8 million.
Meanwhile, Manchester United winger Cristiano Ronaldo came in at fourth with $24.1 million.
Thierry Henry, Kaká and Zlatan Ibrahimović came in fifth, sixth and seventh respectively, while three English internationals in Wayne Rooney, Frank Lampard, and John Terry complete the top ten.
The poll takes into account earnings from playing football, plus monies generated through endorsements.
Top 10 Highest-Paid Players:
| Name | Club | Revenue | |
| 1. | David Beckham | Los Angeles Galaxy/AC Milan | $42.7m |
| 2. | Lionel Messi | Barcelona | $37.7m |
| 3. | Ronaldinho | AC Milan | $25.8m |
| 4. | Cristiano Ronaldo | Manchester United | $24.1m |
| 5. | Thierry Henry | Barcelona | $22.4m |
| 6. | Kaká | AC Milan | $19.9m |
| 7. | Zlatan Ibrahimović | Inter Milan | $19.9m |
| 8. | Wayne Rooney | Manchester United | $17.8m |
| 9. | Frank Lampard | Chelsea | $17.1m |
| 10. | John Terry | Chelsea | $15.4m |
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