LA Galaxy midfielder David Beckham is still the highest paid footballer on the planet beating younger stars such as Cristiano Ronaldo and Lionel Messi.
The 35-year-old may be in the twilight of his career but he still knows how to bring home the bacon as he earns $40million (£24m) a year.
The former Manchester United and Real Madrid star is still a very marketable player adding Pepsi and Electronic Arts to his endorsement stable in the last year.
Christiano Ronaldo, of Real Madrid is right behind him with $38million (£23m) in earnings, and Lionel Messi is third with $32 million (£19m).
The only two Premier League players to make the top 10 in the Forbes 2011 Soccer Valuation is Wayne Rooney and Frank Lampard.
The Manchester United is seventh on the list with $20million (£12m) despite his $1m a year deal with Coca Cola coming to an end. He still has lucrative agreements with Nike and Electronic Arts.
Chelsea midfielder Lampard is joint eight with Zlatan Ibrahimovic on $17million (£10m). The Blues vice-captain earns $11m a year from his Stamford Bridge employers.
The whole top 10 and what they earn:
1. David Beckham £40m; 2. Cristiano Ronaldo $38m; 3. Lionel Messi $32m; 4. Kaka$25m; 5. Ronaldinho $24m; 6. Thierry Henry $21m; 7. Wayne Rooney $20m; 8. Frank Lampard & Zlatan Ibrahimovic $17m; 10. Samuel Eto’o $15m
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