my guess could be Beckam because of so many promos that he made ..

Well, now C Ronaldo is really earning TOO much. I think that soon he'll be even richer than Beckham. Also Zidane is not bad at all

No doubt it is Beckam, as because he endorses so many foreign brands advertisements.

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The richest footballer to my knowledge is David Beckham. He signed one of the biggest contracts in history with the L.A.Galaxy. He also has many other endorsements that generates a lot of income.