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.
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