This year’s France Football list sees a familiar favourite sitting at the top of the money making tree.
Earnings are based on combined earnings from sponsorship, advertising, image rights and club salaries.
20. Karim Benzema (Real Madrid) €12m
19 Dario Conca (Guangzhou Evergrande) €12.1m
18. Gianluigi Buffon (Juventus) €12.4m
17. Didier Drogba (Galatasaray) €12.6m
16. Iker Casillas (Real Madrid) €12.7m
15. Philipp Lahm (Bayern Munich) €13.5m
14. Bastian Schweinsteiger (Bayern Munich) €14m
13 Kaka (Real Madrid) €14.5m
12. David Silva (Man City) €16.2m
11. Carlos Tevez (Man City) €16.2m
10. Fernando Torres (Chelsea) €16.3m
9. Yaya Toure (Man City) €16.6m
8. Zlatan Ibrahimovic (PSG) €17.5m
7. Wayne Rooney (Man United) €18m
6. Sergio Aguero (Man City) €19m
5. Neymar (Santos) €20m
4. Samuel Eto’o (Anzhi) €24m
3. Cristiano Ronaldo (Real Madrid) €30m
2. Lionel Messi (Barcelona) €35m
1. David Beckham (PSG) €36m