England captain David Beckham has become the top paid footballer in the world earning 22.4 million euros (26.7m dollars) last year, bi-weekly soccer magazine France Football report in theirTuesday edition.

The 28-year-old player's revenue was amassed from 6.4 million euros (7.6m dollars) paid by his Spanish team Real Madrid, bonuses of 100,000 euros (119,000), advertising deals estimated at 11,4m euros (13.6), advances for his autobiography worth 3m euros (3.6m) and 1.5m euros for hisAsian tour.

The England star leads two other Real Madrid players in the earnings stakes, Brazilian striker Ronaldo and French midfielder Zinedine Zidane who earned 16.5 and 14m euros respectively.

Michael Owen is the highest-paid Premiership player according to the report, the Liverpool striker earns 9.1 million euros while Thierry Henry, whose goals have been instrumental in winning Arsenal the Premiership this season is on 8.4million euros. Alex Ferguson is the top paid manager with the Manchester United boss earning 8.6m euros, ahead of England manager Sven-Goran Eriksson, the second highest paid with 5.5m, and AS Roma's Fabio Capello on 4.1 m.

Arsene Wenger who lead Arsenal to the Premiership title earned 3.4m.