** 20 Best Paid Footballers [see photos above]

1. David Beckham
$32 million
Real Madrid

The midfielder was rumored to have been approached for a Calvin Klein deal after he revealed he buys 60 pairs of C.K. underwear each month.


2. Ronaldo
$23 million
Real Madrid

Though the striker's on-pitch performance has been lackluster of late, he's still considered a key to the success of the Brazilian national team at this summer's World Cup.


3. Zinedine Zidane
$19 million
Real Madrid

"Zizou" came out of retirement from international competition to bolster the French national team for the upcoming World Cup.


4. Ronaldinho
$14 million
Barcelona

The Brazilian superstar recently had his contract extended until 2010 and was named FIFA's World Player of the Year for a second-consecutive year.


5. Francesco Totti
$13.5 million
AS Roma

The flashy forward was promised a spot on Italy's World Cup team despite breaking his leg earlier this year.


6. Michael Owen
$13 million
Newcastle United

The striker left Real Madrid for Newcastle United before this season to gain more playing time and to have a better shot at being selected to England's World Cup side.


7. Frank Lampard
$12.5 million
Chelsea

The Blues' midfielder has played in a record 164 consecutive games in the England's Premiership.


8. Oliver Kahn
$11 million
Bayern Munich

Since being named Best Player of the 2002 World Cup, the German goalkeeper has struggled between the uprights.


9. Raul
$10.5 million
Real Madrid

Los Galatico's captain recently played his 400th game after 12 years with the team.


10. Alessandro Del Piero
$10.5 million
Juventus

The prolific forward became the club's all-time leading scorer this year with 183 goals.


11. Michael Ballack
$10 million
Bayern Munich

Germany's captain could become the world's highest-paid player when his contract with Bayern Munich expires this summer.


12. Thierry Henry
$10 million
Arsenal

The Gunners' captain broke Arsenal's all-time scoring record earlier this season when he netted his 186th goal in a 2-0 win at Sparta Prague.

13. John Terry
$10 million
Chelsea

The dominating defender signed a new contract through 2009 and has a lucrative endorsement deal with Umbro.

14. Wayne Rooney
$10 million
Manchester United

The 20-year-old phenom recently added Harper Collins to his growing list of sponsors by signing a 12-year, $9-million book deal.

15. Ruud van Nistelrooy
$9 million
Manchester United

The Dutch striker is a FIFA ambassador for SOS Children's Villages--a charity for orphaned children.

16. Christian Vieri
$8 million
AS Monaco

Still one of Europe's best strikers, "Bobo" switched teams twice in the last 12 months and took a pay cut in hopes of securing a place on the Italy's World Cup team.

17. Patrick Vieira
$8 million
Juventus

His current team paid $24 million to snag the French midfielder from Arsenal, where he had played for nine seasons.

18. Luis Figo
$7.5 million
Inter Milan

A member of Portugal's "golden generation," the midfielder had one year left on his contract with Real Madrid but was allowed to leave after a falling out with the coach over playing time.

19. Rio Ferdinand
$7.5 million
Manchester United

The defender continues to criticize the Union of European Football Association for not enough action in combating racism in soccer.

20. Sol Campbell
$7 million
Arsenal

Injuries and personal problems have diminished the 31-year-old defender's on-field performance this season.