Barcelona's Lionel Messi has deposed David Beckham to top France Football's list of the highest-paid players.
The Argentina forward is said to have made 33 million ($44 million) last year.
Beckham, who has been first or second in each of the last nine years, took home 30.4 million ($40.5 million) in 2009, according to the report.
Real Madrid's Cristiano Ronaldo was third with 30 million ($40 million), while teammate Kaka was a distant fourth with 18.8 million ($25 million). Thierry Henry was fifth with 18 million ($24 million).