Barcelona's Lionel Messi has deposed David Beckham to top France Football magazine's list of the highest-paid players.
The Argentina forward is said to have made 33 million euros ($45 million Cdn) last year.
Beckham, who has been first or second in each of the last nine years, took home 30.4 million euros ($41.5 million) in 2009, according to the report.
Real Madrid's Cristiano Ronaldo was third with 30 million euros ($40.1 million), while teammate Kaka was a distant fourth with 18.8 million euros ($25.7 million). Thierry Henry was fifth with 18 million euros ($24.5 million).
France Football, which has ranked the best-paid players since 1999, calculated the figures based on salary and endorsements.