According to French football website France Football, the 33-year-old England midfielder topped the high earners with the total income of 32.4 million euros, reports The Mirror.
Barcelona's Lionel Messi came second with an earning of 28.6 million euros followed by Ronaldinho at the third spot with 19.6 million euros.
Manchester United's Cristiano and Barcelona's Thierry Henry wrapped up the top five with an income of 18.3 million euros and 17 million euros respectively.
The poll takes into account earnings from playing football, plus monies generated through endorsements.
The top 10 Football 'high-earners' are
1. David Beckham (Milan): 32.4 million Euros
2. Lionel Messi (Barcellona): 28.6 million Euros
3. Ronaldinho (Milan): 19.6 million
4. Cristiano Ronaldo (Manchester United): 18.3 million Euros
5. Thierry Henry (Barcelona): 17 million Euros
6. Kaka (Milan): 15.1 million Euros
7. Zlatan Ibrahimovic (Inter): 14 million Euros
8. Wayne Rooney (Manchester United): 13.5 million Euros
9. Frank Lampard (Chelsea): 13 million Euros
10. John Terry (Chelsea): 11.7 million Euros