LA Galaxy and England star David Beckham is back on top as the game's richest footballer. Forbes have named Beckham as the No1 earner on the planet in their latest rich list released today.

The former Manchester United and Real Madrid star leads the way, earning $40 million. Beckham is in the twilight of his career, but he continues to be a marketing force, adding Pepsi and Electronic Arts to his enviable endorsement stable in the last year.

Cristiano Ronaldo, of Real Madrid is right behind him with $38 million in earnings, and Lionel Messi is third with $32 million.

Forbes Top Ten Earners:

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

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