( CNN ) -- 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 . Blog : Is Messi better than Maradona ? 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 . Messi , in outstanding form for reigning Spanish and European champions with successive La Liga hat-tricks , boosted his earnings through bonuses as Barcelona did the treble last year under Pep Guardiola . According to France Football , Messi 's annual wage is made up of a €10 million ( $ 13.36m ) basic salary , €4 million ( $ 5.36m ) in bonuses and €19 million ( $ 25.4m ) from endorsements and sponsorships , which include Adidas , Pepsi Cola and Gillette . Messi 's predecessor as World Player of the Year , Real Madrid 's Cristiano Ronaldo is a close third in the list on €30 million ( $ 40.08m ) but there is a big gap to the fourth-placed player , Ronaldo 's teammate Kaka on €18.8 million ( $ 25.11m ) . Thierry Henry , Ronaldinho , Carlos Tevez , Zlatan Ibrahimovic , Frank Lampard and Samuel Eto ' o make up the rest of the top 10 . Inter Milan 's Jose Mourinho tops the manager 's rich list with €13 million ( $ 17.36 m ) ahead of Manchester City boss Roberto Mancini on €12 million ( $ 16.02m ) .
Lionel Messi tops annual list of world 's best-piad footballers . Messi relegates David Beckham to second place with $ 44.1 million earnings . Inter Milan chief Jose Mourinho is richest manager in annual survey by France Football .