With 25 million euros ($32.17 million) a year, England [ Images ] captain Beckham tops the table ahead of Real Madrid team mates Ronaldo [ Images ], who earns 19.6 million euros a year, and Zinedine Zidane [ Images ], on 13 million.

The three each have salaries of 6.4 million euros and collect 200,000 euros a year in bonuses.

But the 30-year-old Beckham earns an additional 18.4 million euros in advertising contracts, with Ronaldo receiving 13 million for his commercial deals and Zidane earning 6.4 million for his.

Inter Milan [ Images ] striker Christian Vieri [ Images ] is fourth in the standings, earning 12 million euros a year, followed by Juventus [ Images ] striker Alessandro Del Piero on 9.5 million and Chelsea [ Images ] midfielder Frank Lampard [ Images ] on 9.4 million.

Jose Mourinho, manager of English Premier League champions Chelsea, clearly benefits from owner Roman Abramovich's big spending policy, earning 7.5 million euros a year.

Five managers working in England are in the top 10 with Manchester United's [ Images ] Alex Ferguson [ Images ] coming second with six million euros a year, ahead of England manager Sven-Goran Eriksson (5.8 million) and Arsenal's [ Images ] Arsene Wenger [ Images ] (4.4 million).

Liverpool manager Rafael Benitez is ninth with 2.6 million a year.

However, Beckham is far behind golf's world number one Tiger Woods [ Images ], who earns 66 million euros a year. Seven-times Formula One world champion Michael Schumacher [ Images ] is the second highest paid sportsman with 63.5 million euros.

Beckham is sixth behind Woods, Schumacher, NFL's Archie Manning and NBA's Shaquille O'Neal and Michael Jordan.