The Premiership boast four of Europe's top ten earners, it has been revealed.
The former England skipper's base earnings of £2.8m have been boosted by income from endorsements and profit-sharing. It is estimated he will earn up to £128m during his five-year contract with Galaxy.
Jose Mourinho's golden handshake from Chelsea helped him top the manager's rich list for the third successive year, with £23.1m.
PLAYERS TOP 10: Beckham £24.7m; Ronaldinho £19.2m; Lionel Messi £18.3m; Cristiano Ronaldo £15.5m; Thierry Henry £13.4m; John Terry £11.08m; Michael Ballack £11m; Ronaldo £10.6m; Kaka £10.2m; Steven Gerrard £10m.