Ronaldinho highest paid player on €23m
England and Real Madrid midfielder Beckham, who has topped the list for the last three years, is now second behind the Barcelona forward and FIFA World Player of the Year.
Ronaldinho enjoyed an annual revenue of €23m, which added up the salaries, bonuses, sponsorship deals and other sources of income for each player.
Beckham follows with a total of €18m, down from €25m the previous year. Brazil and Real Madrid striker Ronaldo is third place, having pocketed €17.4m while Manchester United striker Wayne Rooney is fourth with an income of €16.1m.