David Beckham made $41.5 million last season

David Beckham was soccer’s second-best-paid player last year, making $41.5 million in combined salary and endorsements, according to the prestigious magazine France Football, which compiles an annual list of international soccer’s top earners.

Only Barcelona’s incomparable Lionel Messi, at $43.5 million, made more than Beckham in 2011. Messi is a three-time winner of the FIFA Balon d’Or as the sport’s best player. Real Madrid’s Cristiano Ronaldo ($38.5 million) and Anzhi Makhachkala striker Samuel Eto’o ($30.7 million) also topped $30 million in estimated earnings.

The Top 20

1. Lionel Messi (Argentina/Barcelona) — $43.5 million

2. David Beckham (England/L.A. Galaxy) — $41.5 million

3. Cristiano Ronaldo (Portugal/Real Madrid) — $38.5 million

4. Samuel Eto’o (Cameroon/Anzhi Makhachkala) — $30.7 million

5. Wayne Rooney (England/Manchester United) — $27.2 million

6. Sergio Agüero (Argentina/Manchester City) — $24.8 million

7. Yaya Touré (Ivory Coast/Manchester City) — $23.2 million

8. Fernando Torres (Spain/Chelsea) — $22 million

9. Kaká (Brazil/Real Madrid) — $20.4 million

10. Phillip Lahm (Germany/Bayern Munich) — $18.9 million

11. Zlatan Ibrahimovic (Sweden/AC Milan) — $18.5 million

12. Bastian Schweinsteiger (Germany/Bayern Munich) — $18.3 million

13. Neymar (Brazil/Santos) — $18.2 million

14. Nicolas Anelka (France/Shanghai Shenhua) — $17.1 million

15. Frank Lampard (England/Chelsea) — $17 million

16. David Silva (Spain/Manchester City) — $16.9 million

17. Didier Drogba (Ivory Coast/Chelsea) — $16.6 million

18. Darío Conca (Argentina/Guangzhou Evergrande) — $16.5 million

19. Gianluigi Buffon (Italy/Juventus) — $15.4 million

20. Franck Ribéry (France/Bayern Munich) — $15.3 million

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David Beckham made $41.5 million last season