Beckham regains the richest title

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After a three-year hiatus from the top spot on football's rich list, David Beckham has returned with an 82-percent increase in earnings to EUR 31 million.

And he only had to go to the United States to do so. Beckham joined the MLS L.A. Galaxy and had his endorsement money soar. Beckham held the title for three years, ending in 2005.

He has a base salary of USD 5.5 million, but that could burst to USD 250 million over five years with endorsement money accounted.

Ronaldinho was pushed into second with EUR 24.1, according to the rankings from France Football magazine. Spanish Barcelona's Lionel Messi is next with EUR 23 million, English Manchester United's Cristiano Ronaldo is fourth at EUR 19.5 million, and Barcelona's Thierry Henry checks in at fifth with EUR 16.8 million.

Of the top seven, one plays in the MLS, three for Barcelona, including Ronaldinho and three for English clubs. Italian AC Milan has two players checking in, at eight and nine.

Jose Mourinho, who left English Chelsea in September, remains the top-paid coach even though he is not currently in charge of a team. He has earnings of EUR 29 million.

1. David Beckham (Los Angeles Galaxy) EUR 31 m
2. Ronaldinho (Barcelona) EUR 24.1 m
3. Lionel Messi (Barcelona) EUR 23 m
4. Cristiano Ronaldo (Manchester United) EUR 19.5 m
5. Thierry Henry (Barcelona) EUR 16.8 m
6. John Terry (Chelsea) EUR 13.9 m
7. Michael Ballack (Chelsea) EUR 13.8 m
8. Ronaldo (AC Milan) EUR 13.4 m
9. Kaka (AC Milan) EUR 12.9 m
10. Steven Gerrard (Liverpool) EUR 11.8 m

Source: France Football