[MAKING A LIST] David Beckham’s move to MLS hasn’t had much impact on his earning power. Beckham, now in his sixth season in MLS with the Los Angeles Galaxy, ranks second behind only Lionel Messi on France Football's annual list of the best-paid players in the world. Messi, the three-time winner of the FIFA Ballon d'Or, earned total income of $43.5 million, $2 million more than Beckham, in combined salary and endorsements. Chelsea, Manchester City and Bayern Munich led all clubs with three players on the list. For the first time, two players based in China -- Frenchman Nicolas Anelka and Dario Conca -- were on the list. For the top 20 list ...

TOP 20 INCOME EARNERS
1. Lionel Messi (Barcelona) $43.5 million
2. David Beckham (L.A. Galaxy) $41.5 million
3. Cristiano Ronaldo (Real Madrid) $38.5 million
4. Samuel Eto’o (Anzhi Makhachkala) $30.7 million
5. Wayne Rooney (Man. United) $27.2 million
6. Sergio Aguero (Man. City) $24.8 million
7. Yaya Toure (Man. City) $23.2 million
8. Fernando Torres (Chelsea) $22 million
9. Kaka (Real Madrid) $20.4 million
10. Phillip Lahm (Bayern Munich) $18.9 million
11. Zlatan Ibrahimovic (AC Milan) $18.5 million
12. Bastian Schweinsteiger (Bayern Munich) $18.3 million
13. Neymar (Santos) $18.2 million
14. Nicolas Anelka (Shanghai Shenhua) $17.1 million
15. Frank Lampard (Chelsea) $17 million
16. David Silva (Man. City) $16.9 million
17. Didier Drogba (Chelsea) $16.6 million
18. Dario Conca (Guangzhou Evergrande) $16.5 million
19. Gianluigi Buffon (Juventus) $15.4 million
20. Franck Ribery (Bayern Munich) $15.3 million