( CNN ) -- Lionel Messi is widely regarded as the world 's best footballer -- and now it seems the Argentina star is also unrivaled among his peers off the field . David Beckham has long been the sport 's biggest earner even in his declining years , due to his lucrative endorsement deals , but the former Manchester United and Real Madrid superstar has been eclipsed by Barcelona 's magician . 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 . The 24-year-old , who has scored 51 goals for the Catalan giants in all competitions , headed a list which placed Los Angeles Galaxy 's former England captain Beckham in second on $ 50 million . Beckham recently signed a new contract with the Galaxy , and unveiled a clothing line with Swedish retailer H & M earlier this year . Messi 's on-field rival Cristiano Ronaldo also featured highly . The Portugal forward 's total earnings of $ 46 million in 2011 put him third ahead of Samuel Eto ' o of Cameroon . Eto ' o secured a lucrative move from Inter Milan to big-spending Russian team Anzhi Makhachkala in August 2011 and he has reportedly banked $ 37 million . Manchester United and England striker Wayne Rooney was fifth on the list with $ 32.6 million , while the Manchester City duo of Argentina 's Sergio Aguero and Yaya Toure of the Ivory Coast took home $ 29.7 million and $ 27.8 million respectively . Completing the top 10 were Chelsea striker Fernando Torres ( $ 26.4 million ) , Real playmaker Kaka ( $ 24.5 million ) and Bayern Munich 's Germany captain Philipp Lahm ( $ 22.6 million ) . France Football is one of Europe 's leading sports magazines , and it formerly organized the Ballon d'Or awards for the continent 's top achievers . The Ballon d'Or has now merged with ruling body FIFA 's world player of the year awards .
France Football magazine declares Lionel Messi the world 's highest-earning player . It says Argentina striker earned $ 52 million in wages and sponsorships in 2011 . Second on the list is former England captain David Beckham after taking home $ 50 million . Real Madrid 's Cristiano Ronaldo is third on the list after collecting $ 46 million .