3. Lionel Messi (Barcelona) - $35,100,000

The only Barca star in the top ten, Messi earns eight-times more than David Beckham in salary, and earns endorsements aplenty off the back of his sublime skills on the pitch.

A movie based on the Argentine superstar could take his total earning into another level in the future, but for now he remains behind two of the biggest names in the game – a position Messi rarely occupies.

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