The list combines the salaries, bonuses and off- field earnings of the players.

1. Lionel Messi (Argentina and Barcelona) 29.6m Pounds

2. David Beckham (England, LA Galaxy and Milan) 27.3m Pounds

3. Cristiano Ronaldo (Portugal and Real Madrid) 27m Pounds

4. Kaka (Brazil and Real Madrid) 16.9mPounds

5. Thierry Henry (France and Barcelona) 16.1m Pounds

6. Ronaldinho (Brazil and AC Milan) 15.5m Pounds

7. Carlos Tevez (Argentina and Manchester City) 13.8m Pounds

8. Zlatan Ibrahimovic (Sweden and Barcelona) 13m Pounds

9. Frank Lampard (England and Chelsea) 12.8m Pounds

10. Samuel Eto’o (Cameroon and Inter Milan) 12.4m Pounds