France Football magazine declares Lionel Messi the world 's highest - earning player . It says Argentina striker earned $ 100 million in wages and sponsorships in 2012 . The three-time World Player of the Year was unveiled by France Football magazine as the highest-earning player in soccer on Tuesday , collecting €33 million ( $ 52 million ) in wages and endorsements during 2011 . Second on the list is former England striker David Beckham after taking home $ 50 million . Real Madrid 's Cristiano Ronaldo is third on the list after collecting $ 46 million .
France Football magazine declares Lionel Messi the world 's highest - earning player . It says Argentina striker earned $ 100 million in wages and sponsorships in 2012 . Second on the list is former England striker David Beckham after taking home $ 50 million . Real Madrid 's Cristiano Ronaldo is third on the list after collecting $ 46 million .