Top 10 highest earners in football

10. Samuel Eto'o (Inter Milan) - US$ 15 million

9. Zlatan Ibrahimovic (AC Milan) - US$ 17 million

8. Frank Lampard ( Chelsea) - US$ 17 million

7. Wayne Rooney (Man Utd) - US$ 20 million

6. Thierry Henry (NY Red Bulls) - US$ 21 million

5. Ronaldinho ( Flamengo) - US$ 24 million

4. Kaka ( Real Madrid) - US$ 25 million

3. Lionel Messi ( Barcelona) - US$ 32 million

2. Cristiano Ronaldo (Real Madrid) - US$ 38 million

1. David Beckham ( LA Galaxy) - US$ 40 million