(1) David Beckham
Los Angeles Galaxy (US$40 million)
(2) Cristiano Ronaldo
Real Madrid (US$38 million)
(3) Lionel Messi
Barcelona (US$32 million)
(4) Ricardo Kaka
Real Madrid (US$25 million)
(5) Ronaldinho
Flamengo (US$24 million)
(6) Thierry Henry
New York Red Bulls (US$21 million)
(7) Wayne Rooney
Manchester United (US$20 million)
(8) Frank Lampard
Chelsea (US$17 million)
(9) Zlatan Ibrahimovic
AC Milan (US$17 million)
(10) Samuel Eto’o
Inter Milan (US$15 million)