David Beckham is the best paid player in soccer, according to a study published Tuesday by France Football magazine. The Englishman makes the same annual salary ($6.4 million) as Real Madrid midfield partner Zinedine Zidane, but his endorsement deals boost his earnings to $37.4 million.

Soccer's richest coach, according to France Football, is Chelsea's Jose Mourinho, who makes $9.7 million in salary and bonuses, putting him ahead of Manchester United's Sir Alex Ferguson ($7.7 million), England coach Sven Goran Eriksson ($ 7.5 million) and Arsenal manager Arsene Wenger ($5.7 million).

PLAYER, CLUB, ANNUAL EARNINGS

1. David Beckham, Real Madrid, $37.4 million

2. Ronaldo, Real Madrid, $25.3 million

3. Zinedine Zidane, Real Madrid, $16.8 million

4. Christian Vieri, Inter Milan, $15.5 million

5. Alessandro Del Piero, Juventus, $12.3 million

6. Frank Lampard, Chelsea, $12.1 million

7. Raul, Real Madrid, $12 million

8. Thierry Henry, Arsenal, $11.9 million

9. John Terry, Chelsea, $11.1 million

10. Luis Figo, Real Madrid, $11 million

11. Ruud Van Nistelrooy, Man. Utd., $10.9 million

12. Ronaldinho, Barcelona, $10.6 million

13. Oliver Kahn, Bayern Munich, $10.4 million

14. Roy Keane, Man. Utd., $10.2 million

15. Patrick Vieira, Arsenal, $10.1 million

16. Michael Owen, Real Madrid, $9.7 million

17. Francesco Totti, Roma, $9.6 million

18. Sol Campbell, Arsenal, $9.4 million

19. Michael Ballack, Bayern Munich, $8.8 million

20. Rio Ferdinand, Man. Utd., $8.3 million

Source: France Football