David Beckham is the highest-paid soccer player in the world, according to prestigious magazine France Football.
The former England captain, who recently joined Paris Saint-Germain on a five-month contract, attracts more cash than four-time FIFA World Player of the Year Lionel Messi and Real Madrid's Portuguese superstar Cristiano Ronaldo.
Beckham, who spent five years with the Los Angeles Galaxy between 2007 and 2012, is set to earn $46.5 million (€36 million) during the 2012-13 football season through his salary, endorsements and other business ventures.
The midfielder's entire PSG salary, which is estimated to make up 5% of his total earnings, will be donated to a Paris children's charity.
Second on the magazine's rich list was Barcelona's Messi, who will reportedly make $45.2 million this season, with $17 million coming from salary and bonuses.
The Argentine has been in prolific form this season, scoring 42 goals in 28 Spanish First Division matches. The 25-year-old recently signed a new contract with Barca which will keep him in Catalunya until June 2018.
Real's Ronaldo has so often trailed narrowly behind Messi on the pitch, and so it is the financial stakes. The forward is set to pocket $39 million, although his salary and bonuses are slightly higher than Messi's at $17.5 million.
Ronaldo's coach and compatriot Jose Mourinho is the highest paid team boss on the planet, according to the list. The former Inter Milan and Chelsea coach will take home $18 million over the course of this season.
Carlo Ancelotti, Beckham's coach at PSG, is set to earn $15.5 million, while his fellow Italian Marcello Lippi was given $14 million to lead Guangzhou Evergrande to the Chinese Super League title.
France Football, first published in 1946, organized the Ballon d'Or award for European footballer of the year until it was merged with FIFA's world player of the year award in 2010.