Manchester United players dominate English football's rich list.
Michael Owen is second on the list, published by Four Four Two, making him the top dog inside the Premier League despite featuring a long way down the pecking order at Old Trafford.
The former England international trails Beckham by a long way on £40m, but sponsorship deals with Umbro, Jaguar, Tissot and his own company Owen Promotions add to his pay-as-you-play deal to help him maintain second from last year.
Top 20 footballers:
= Joe Cole (£16m)
14. Yaya Toure (£14m)
18. Robbie Keane (£13m)
= Damien Duff (£13m)
20. Craig Bellamy (£12m)