Top-earning players in football:
1. Lionel Messi (Barcelona) £29.6m
2. David Beckham (LA Galaxy) £27.3m
3. Cristiano Ronaldo (Real Madrid) £26.9m
4. Kaka (Real Madrid) £16.9m
5. Thierry Henry (Barcelona) £16.2m
6. Ronaldinho (AC Milan) £15.4m
7. Carlos Tevez (Manchester City) £13.8m
8. Zlatan Ibrahimovic (Barcelona) £13m
9. Frank Lampard (Chelsea) £12.7m
10. Samuel Eto’o (Inter Milan) £12.4m
*Internazionale boss Jose Mourinho is the best paid manager in the game with £11.7m, just ahead of Manchester City boss Roberto Mancini on £10.8m.