1. Lionel Messi (Argentina, Barcelona) - £ 29.7m / € 33m / $ 44.5m
2. David Beckham (England, LA Galaxy and AC Milan) - £ 27.3m / € 30.4m / $ 41m
3. Cristiano Ronaldo (Portugal, Real Madrid) - £ 27m / € 30m / $ 40.5m
4. Kaka (Brazil, Real Madrid) - £ 16.9m / € 18.8m / $ 25.3m
5. Thierry Henry (France, Barcelona) - £ 16.2M / € 18m / $ 24.3m
6. Ronaldinho (Brazil, AC Milan) - £ 15.5m / € 17.2m / $ 23.2m
7. Carlos Tevez (Argentina, Manchester City) - £ 13.8m / € 15.4m / $ 20.8m
8. Zlatan Ibrahimovic (Sweden, Barcelona) - £ 13m / € 14.5m / $ 19.5m
9. Frank Lampard (England, Chelsea) - £ 12.8m / € 14.2m / $ 19.1m
10. Samuel Eto'o (Cameroon, Inter Milan) - £ 12.4m / € 13.8m / $ 18.6m
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