has reclaimed the crown as the top-earning player on the planet – even after donating his Paris Saint-Germain salary to charity.
The former England captain has overtaken Lionel Messi at the top of the pay rankings after banking £30.8million this season.
But Manchester City fans could be left wondering if they are getting value for money as they have four players in the top 12 earners but are left hoping for FA Cup success to save their season.
The annual France Football survey reckons Beckham, 37, earned less than five per cent of his income – £1.4m – from his playing salaries at LA Galaxy and now Paris Saint-Germain.
He will “only” take home a league-minimum £132,000 from his five months in the French capital while around £4m will be donated to local charities.
Beckham also topped Goal.com's recent rich list, which takes into account total wealth, with an estimated fortune of £175million.Top boss: Mourinho is the highest paid coach on £12m
Elisa Estrada
The ex-Manchester United midfielder is reckoned to earn £28.3m from his sponsorship deals with adidas, Sainsbury’s and Samsung, and a new £50m five-year deal to be an ambassador for the Chinese Super League.
When he was unveiled in Paris in January, Beckham said: “It has never been about the biggest contract or the money.
“It’s always been about playing football. I’ve been lucky to achieve what I’ve achieved and earn what I’ve earned.”
Beckham tops the chart for the sixth time – the first time in 2003 his earnings were £12.8m – and he has been in the top 10 every year since 1999.
There are six Premier League players in the top 20 and only five from La Liga.
But there is none in the top five, with Barcelona’s Messi again finishing just ahead of Cristiano Ronaldo.
The next two highest earners – Samuel Eto’o at Russian side Anzhi and Neymar from Brazil’s Santos – give a clue to where the future riches may lie.
Cameroon striker Eto’o, who recently faced Newcastle in the Europa League, receives the highest annual salary of £17.1m.
Neymar, 21, has been persuaded to stay in his homeland by massive endorsement deals from some of Brazil’s biggest companies and will be the face of the 2014 World Cup.
Players from the nouveau-riche Chinese (Conca) and Turkish (Didier Drogba) leagues also appear in the top 20.
Sergio Aguero is top earner in the Premier League in sixth place ahead of Wayne Rooney, Yaya Toure and Fernando Torres.
Carlos Tevez and David Villa are both on £13.8m, meaning City have four players in the top 12 though they risk winning nothing this season.
Gigi Buffon from Juventus is the only player from Serie A.
Real Madrid’s Jose Mourinho is the highest-paid coach (£12m) ahead of Carlo Ancelotti of PSG and Marcello Lippi, who led Guangzhou Evergrande to the 2012 Chinese Super League title.
Golfer Tiger Woods is still the highest-paid athlete, ahead of boxer Manny Pacquiao, with Beckham in seventh place.
