Barcelona forward Lionel Messi has been tipped to earn close to £28m this year from wages, bonuses, sponsorships and endorsements.
His annual salary with the Catalan club stands at £13m, but deals with global brands have propelled the 24-year-old to the top of the list.
Los Angeles Galaxy midfielder David Beckham, meanwhile, could earn as much as £26m, and sits ahead of Real Madrid star Cristiano Ronaldo in the standings.
The list, compiled by France Football, sees Manchester United forward Wayne Rooney sit fifth with £17m, one place behind Anzhi Makhachkala striker Samuel Eto'o with close to £20m.
Madrid boss Jose Mourinho is the top-paid boss with just over £10m, ahead of Paris Saint-Germain coach Carlo Ancelotti and Barcelona boss Pep Guardiola.
