FC Barcelona's Lionel Messi from Argentina, left, duels for the ball against VfB Stuttgart's Stefano Celozzi. (AP Photo/David Ramos)
The Argentina forward is said to have made €33 million ($NZ62 million) last year.
Beckham, who has been first or second in each of the last nine years, took home €30.4 million ($NZ57.6 million) in 2009, according to the report.
Real Madrid's Cristiano Ronaldo was third with €30 million ($NZ56.9 million), while teammate Kaka was a distant fourth with €18.8 million ($NZ35.6 million). Thierry Henry was fifth with €18 million ($34.1 million).
France Football, which has ranked the best-paid players since 1999, calculated the figures based on salary and endorsements.
