The top 10 highest-paid players:

1. David Beckham (Los Angeles Galaxy/AC Milan): $42.7 million
2. Lionel Messi (FC Barcelona): $37.7 million
3. Ronaldinho (AC Milan): $25.8 million
4. Cristiano Ronaldo (Manchester United): $24.1 million
5. Thierry Henry (FC Barcelona): $22.4 million
6. Kaká (AC Milan): $19.9 million
7. Zlatan Ibrahimovic (Inter Milan): $19.9 million
8. Wayne Rooney (Manchester United): $17.8 million
9. Frank Lampard (Chelsea): $17.1 million
10. John Terry (Chelsea): $15.4 million