- Associated Press - Tuesday, March 20, 2012

PARIS (AP) - France Football magazine says Barcelona star Lionel Messi is the highest annual earner in soccer.

Messi earns an estimated $43.5 million, totaling $15.8 million in wages and bonuses and $27.7 million in endorsements.

Former England captain David Beckham is next with $41.5 million, followed by Real Madrid star Cristiano Ronaldo with $38.5 million.

Madrid’s Jose Mourinho is the highest earner among managers, with $19.5 million.