David Beckham, a midfielder for Paris Saint-Germain, is the highest earning footballer in the world, according to France Football magazine on Tuesday.
Beckham earned 36 million euros in the 2012-13 season according to the publication's list of best-paid players.
He said he would donate his entire salary when he joined Paris Saint-Germain this season. The football star made 33 million euros from commercial deals alone.
Barcelona's Lionel Messi was runner-up with 35 million euros, including 13 million euros in salary and bonuses. Cristiano Ronaldo of Real Madrid came in third at 30 million euros.