1. David Beckham (Los Angeles Galaxy) 125 million (38th)
2. Michael Owen (Newcastle United) 40 million (56th)
3. Wayne Rooney (Manchester United) 35 million (61st)
4. Rio Ferdinand (Manchester United) 28 million (=69th)
4. Robbie Fowler (no club) 28 million (69th)
4. Sol Campbell (Portsmouth) 28 million (69th)
7. Ryan Giggs (Manchester United) 23 million (77th)
8. Michael Ballack (Chelsea) 20 million (80th)
8. Frank Lampard (Chelsea) 20 million (80th)
10. Steven Gerrard (Liverpool) 19 million (86th)
-- REUTERS