The man's career maybe over with his Achilles heel tear but as a money making phenomenon he is as yet unparalleled. Not bad for a player whose money to playing minutes ratio might leave Goldman Sachs in the shade.
No. 1: David Beckham
Earnings: $40 million / 29 million euros / 24 million pounds
Club: AC Milan; Los Angeles Galaxy
Major Sponsors: Adidas, Giorgio Armani, Motorola, Coty, Cabo Sao Roque Resort, Go3, Sharpie
In the wings, the next generation - Cristiano Ronaldo and Kaka.
Ronaldinho continues to earn the big bucks as he gains pounds and loses speed. And "Handball" Thierry Henry has not lost much with the foul that shook the world since Maradona's in 1986. He is fifth on the rich list. His team mate, little maestro Leo Messi is sixth.
No Arsenal player makes the list but there are plenty of other Premiership players- Frank Lampard, John Terry, Steven Gerrard, Wayne Rooney, Rio Ferdinand, and Carlos Tevez.
Some notable omissions- Didier Drogba, the African footballer of the year and Fernando "El Nino" Torres. Surely they do not toil in vain?