David Beckham - £175m
The Former Manchester United and Real Madrid midfielder played an important role in both teams' success domestically and in European competitions. David Beckham recently signed a five month deal with Paris Saint-Germain and committed his entire salary to a local children's charity.
Lionel Messi - £115.5m
Barcelona's Lionel Messi is regarded as the best player in the world after winning his fourth Ballon D'Or award in a row in January, and he currently leads the La Liga top scorers list with 39 goals in 26 games.
Cristiano Ronaldo - £112m
The former Manchester United player signed for Spanish giants Real Madrid for a record breaking £80 million. Ronaldo won the Ballon d'Or in 2008 while playing for Manchester United and has come runner up the past two years.
Kaka - £66.5m
Once a Ballon D'Or winner himself while at AC Milan, Kaka now plays for Real Madrid under the Portuguese coach Jose Mourinho.
Ronaldinho - £63m
The Brazilian trickster had successful years playing for Paris Saint-Germain, Barcelona, AC Milan and his national side, capturing the hearts of many with his ability to create moments of brilliance.
Samuel Eto'o - £52m
Samuel Eto'o, currently playing for Russian side Anzhi Makhachkala, had his most successful period in football under manager Frank Rijkaard at Barcelona where he was a part of a team that won the Champions League and La Liga.
Wayne Rooney - £50m
Aged 16, Wayne Rooney thundered a 30 yard shot past former England goalkeeper David Seaman to end Arsenal's unbeaten run and with it announce himself to the world. He moved to Manchester United a couple of years later and has been considered a key member of the side ever since.
Zlatan Ibrahimovic - £47m
The tall, but skilful, figure of Zlatan Ibrahimovic has scored over 260 goals in five different countries in his illustrious career and is currently playing for Paris Saint-Germain who have just advanced to the last eight of the Champions League.
Rivaldo - £45.5m
The World Cup winner and former Ballon d'Or holder impressed in spells at Deportivo La Coruna, Barcelona and AC Milan. The 40 year old currently plays for Sao Caetano, a team in his homeland of Brazil.
Rio Ferdinand - £42m
Manchester United defender Rio Ferdinand has featured in Alex Ferguson's side for 10 years. He's picked up 81 England caps, making him one of the highest capped central defenders to play for his country.
11. Thierry Henry (New York Red Bulls) - £41m
12. Michael Owen (Stoke City) - £40.5m
13. Raul (Al Sadd) - £38m
14. David Villa (Barcelona) - £37m
15. Robbie Keane (LA Galaxy) - £35.5m
16. Ryan Giggs (Manchester United) - £34.5m
17. Frank Lampard (Chelsea) - £33m
18. Robbie Fowler (Unattached) - £32.5m
19. Steven Gerrard (Liverpool) - £32m
20. Robinho (AC Milan) - £31m
21. Iker Casillas (Real Madrid) - £30m
22. Franck Ribery (Bayern Munich) - £29m
23. John Terry (Chelsea) - £27.5m
24. Didier Drogba (Galatasaray) - £25m
25. Fernando Torres (Chelsea) - £25m
26. Wesley Sneijder (Galatasaray) - £22m
27. Nicolas Anelka (Juventus - loan) - £21.5m
28. Alessandro Del Piero (Sydney FC) - £21m
29. Miroslav Klose (Lazio) - £20.5m
30. Philipp Lahm (Bayern Munich) - £20.5m
31. Francesco Totti (Roma) - £20.5m
32. Petr Cech (Chelsea) - £20m
33. Neymar (Santos) - £20m
34. Arjen Robben (Bayern Munich) - £20m
35. Bastian Schweinsteiger (Bayern Munich) - £20m
36. Joe Cole (West Ham United) - £19.5m
37. Andrea Pirlo (Juventus) - £19.5m
38. Paul Scholes (Manchester United) - £19m
39. Damien Duff (Fulham) - £18.5m
40. Park Ji-Sung (QPR) - £18m
41. Daniele De Rossi (Roma) - £18m
42. Clarence Seedorf (Botafogo) - £18m
43. David Trezeguet (River Plate) - £17.5m
44. Xavi (Barcelona) - £17.5m
45. Gianluigi Buffon (Juventus) - £17m
46. Ashley Cole (Chelsea) - £17m
47. Shunsuke Nakamura (Yokohama F Marinos) - £17m
48. Michael Essien (Real Madrid - loan) - £16.5m
49. Yaya Toure (Manchester City) - £16.5m
50. Alessandro Nesta (Montreal Impact) - £16m
-The Independent