Lionel Messi

Lionel Messi has replaced David Beckham as the best-paid player in world football, according to France Football magazine's annual "rich list".

Beckham has topped the list for the last two years, but World Player of the Year Messi is now the highest earner.

The Barcelona star has estimated annual earnings of €33 million ($44.1m) with Beckham left trailing on €30.4 million ($40.64m).

Beckham suffered World Cup heartbreak when rupturing his Achilles tendon while on loan at AC Milan from Los Angeles Galaxy, dashing his hopes of appearing in the finals for the fourth time with England.

He has suffered a slight drop in income compared to 2009, partly due to the falling value of the dollar, but Beckham has been in the top two of the list for the past nine years to show his enduring appeal.