France Football magazine has released this year’s list of the world’s highest-earning soccer players – Rooney earned $32,6 million for a single goal, and Samuel Eto’o got $37 million for moving to Russia. And to everybody’s surprise, Beckham isn’t the biggest earner anymore; see who’s taken the lead after the jump.

The highest-earning football player in the world is also the best player presently living – Barcelona’s Lionel Messi, who earned $52 million in wages and endorsements in 2011. Which is surprising given the fact that Beckham is presently sponsored by every single company on the planet.

France Football’s top ten below:

1. Lionel Messi – $52 million
2. David Beckham – $50 million
3. Cristiano Ronaldo – $46 million
4. Samuel Eto’0 – $37 million
5. Wayne Rooney $32,6 million
6. Sergio Aguero $29,7 million
7. Yaya Toure $27,8 million
8. Fernando Torres $26,4 million
9. Kaka $24,5 million
10.  Philipp Lahm $22,6 million

[Source: CNN]