10. Philip Lahm (Bayern Munich) £11.9m
The German and Bayern Munich Captain is the highest paid German footballers. The right-footed player is able to play on both sides of the pitch. Lahm is recognized as one of the best defenders in the world and is now mostly playing as a left-wing-back.
9. Ricardo Kaka (Real Madrid/) £12.9m
Brazilian attacking midfielder who is currently playing for Spanish Champions Real Madrid and the Brazilian national team. Kaka did make it to the cover of FIFA 11 which sold over 100m units. However, Kaka has struggled to make it to the first team action with Real Madrid but the Brazilian did manage to get into the Top 10 Highest paid footballers.
8. Fernando Torres (Chelsea) £13.9m
Spanish footballer who plays as a striker for Chelsea and the Spain national team. Torres made a move to the current European Champions from Premier League side Liverpool on the last day of January Transfer window. Torres joined Chelsea for a record British transfer fee of £50 m making him the most expensive Spanish player in history.
7. Yaya Toure (Man City) £14.7m
Midfielder for Premier League club Manchester City and the Côte d'Ivoire national team. Yaya Toure mad e a move from Spanish Giants Barcelona to the blue side of Manchester in 2010 for a transfer fee of about £24 m. The midfielder has become a key member of the City squad and it's worth noting he donates his sponsorship money from his Puma boot deal to charity.
6. Sergio Aguero (Man City) £15.7m
Argentine footballer Sergio Aguero is currently playing as a striker for both Premier League club Manchester City and the Argentine national team. The Argentine has quickly proven his worth at the Etihad Stadium and also scored the winning goal in the dying moments of 2011-12 Premier League season. Aguero's goal helped City to snatch the Premier League tile from City rivals Manchester United.
5. Wayne Rooney (Man United) £17.2m
England International Wayne Rooney is currently playing as a striker for both Premier League club Manchester United and the England national team. Rooney's potential lack of action during Euro 2012 will likely upset his sponsors, but the likes of Nike and EA Sports will be thrilled with his performances for the Red Devils this season. He lost his £600,000-a-year contract with Coca-Cola. He is back on form, the Manchester United striker was the Premier League's top earner with £17.2m.
4. Samuel Eto'o (Anzhi Makhachkala) £19.4m
Cameroon international is currently playing as a striker for Anzhi Makhachkala and the Cameroon National team. Eto'o made a move from Inter Milan joined Russian soccer club FC Anzhi Makhachkala in a three-year deal with an annual salary of €20.5 million Euros. No surprises as to why Samuel Eto'o has jumped up 6 places from last year and his deal sees his earnings more than double over this time last year.
3. Cristiano Ronaldo (Real Madrid) £24.3m
Portuguese International Cristiano Ronaldo plays for Spanish Champions Real Madrid and the Portugal National Team. Ronaldo is officially the most expensive player in the world. Real Madrid signed Ronaldo from English Giants Manchester United for astonishing £80m. Ronaldo is the famous athlete in the social networking sites which includes both Facebook and Twitter.
2. David Beckham (LA Galaxy) £26.2m
After winning his first MLS cup with the Galaxy in November 2011, Beckham re-signed for two more years with the Los Angeles team, turning down a more lucrative deal with the French club Paris-St. Germain. His endorsement deal with Adidas is the biggest in the sport thanks to royalties from soccer apparel and cleats as well as lifestyle lines like ObyO. Beckham is also considered one of the most stylish athletes in the world.
1.Lionel Messi (Barcelona) £27.5m
Argentine footballer Lionel Messi is currently playing for Barcelona and the Argentine national team. The reigning world's best player three years in a row did manage to break most of the records last season. In March he became the first player to score five goals in a Champions League game and followed it up two weeks later by breaking Barca's all-time scoring record. The Barcelona star topped his €33 million earnings from the Spanish giants with sponsorship deals from the likes of Adidas and Pepsi.