
Lionel Messi $52M —
France Football magazine has released a list of the highest-earning players in world soccer. Three-time World Player of the Year Lionel Messi of Barcelona tops the list, earning $52 million in wages and sponsorship deals.

David Beckham $50M —
Former England captain David Beckham is second on the list. The 36-year-old recently signed a new contract with Major League Soccer franchise Los Angeles, which he joined in 2007, and he unveiled a clothing line with Swedish store H & M in February.

Cristiano Ronaldo $46M —
Real Madrid's Cristiano Ronaldo became the world's most expensive player when he joined the Spanish giants from Manchester United in 2009 for a reported $130 million.The Portugal forward's silky skills and prolific goalscoring also help him to attract sponsorship deals, such as the one he has with his boot manufacturer Nike.

Samuel Eto'o $37M —
Cameroon's Samuel Eto'o profited from joining big-spending Russian outfit Anzhi Machachkala from Inter Milan in August 2011.

Wayne Rooney $32.6M —
England star Wayne Rooney penned a lucrative five-year contract with Manchester United in October 2010, after initially declaring that he wanted to leave the Old Trafford club.

Sergio Aguero $29.7M —
Argentina striker Serguio Aguero is one of two Manchester City players in the top 10 after joining the Abu Dhabi-owned English Premier League club from Atletico Madrid for a reported $62 million in July 2011.

Yaya Toure $27.8M —
Aguero is joined on the list by City teammate Yaya Toure, the Ivory Coast midfielder who signed for the club from Barcelona in 2010. Toure signed a sponsorship deal with German brand Puma in October 2011.

Fernando Torres $26.4M —
Spain striker Fernando Torres joined Chelsea from EPL rivals Liverpool in a British-record transfer reported to be worth $80 million in January 2011. Despite his lucrative move, Torres has struggled to find the net during his spell in west London.

Kaka $24.5M —
Brazil playmaker Kaka was briefly the world's most expensive player when he signed for Real Madrid from AC Milan in 2009. The reported$100 million fee Real paid for his services was beaten later in the same transfer window, when the Spanish club signed Ronaldo.

Philipp Lahm $22.6M —
Bayern Munich captain Philipp Lahm completes the top 10. The Germany skipper attracted controversy last year for releasing a book in which he criticized the training techniques of former Bayern coaches Jurgen Klinsmann and Felix Magath.