#1 David Beckham – $450 million



#2 Cristiano Ronaldo – $320 million



#3 Lionel Messi – $280 million



#4 Dave Whelan – $210 million



#5 Zlatan Ibrahimovic – $165 million



#6 Ronaldo Nazario – $150 million



#7 Wayne Rooney – $145 million



#8 Kaka – $105 million



#9 Eden Hazard – $100 million



#10 Pele – $100 million