David Beckham has been knocked off the top of the list of football's highest earners, with Barcelona's star Lionel Messi now the best-paid player in the game. The annual survey, conducted by France Football magazine, estimates Messi's earnings at £29.6 million, £2.3m ahead of Beckham.

The former Manchester United star remains in second place on the list, just £100,000 ahead of Real Madrid winger Cristiano Ronaldo.

Messi's salary is made up of a £9m basic wage, £3.6m in bonuses and a further £17.1m in personal endorsements. The Argentine has deals with companies including Adidas, Pepsi and Gillette.

The top English-based player is Manchester City striker Carlos Tevez, who comes in seventh with £13.8m, while Chelsea's Frank Lampard is ninth on £12.7m.

Inter Milan boss Jose Mourinho is the best paid manager in the game with £11.7m, just ahead of Manchester City boss Roberto Mancini on £10.8m.

Top-earning players in football:

1. Lionel Messi (Barcelona) £29.6m

2. David Beckham (LA Galaxy) £27.3m

3. Cristiano Ronaldo (Real Madrid) £26.9m

4. Kaka (Real Madrid) £16.9m

5. Thierry Henry (Barcelona) £16.2m

6. Ronaldinho (AC Milan) £15.4m

7. Carlos Tevez (Manchester City) £13.8m

8. Zlatan Ibrahimovic (Barcelona) £13m

9. Frank Lampard (Chelsea) £12.7m

10. Samuel Eto'o (Inter Milan) £12.4m