Beckham, who joined Real Madrid from Manchester United [ Images ] in June, has earned 22.4 million euros ($27 million) in the 2003/04 season, topping a list also featuring fellow "Galacticos" Ronaldo [ Images ], Zinedine Zidane [ Images ], Raul and Roberto Carlos [ Images ].
Brazilian striker Ronaldo comes second with 16.5 million. French midfielder Zidane is third with 14 million.
Beckham earns a 6.4 million euros salary, the magazine said. The biggest part of his earnings comes from advertising deals which earn 11.4 million euros a year.