Wages? David Beckham takes the fifth

David Beckham made $27 million in 2010, more than all but four soccer players worldwide.

That's what France Football magazine's annual study of the sport's top earners showed. Barcelona's Lionel Messi topped the list with $44 million, followed by Real Madrid's Cristiano Ronaldo ($39M) and Manchester United's Wayne Rooney ($29M).

Beckham made $6.5 million in salary and guaranteed bonuses from the Galaxy. New York's Thierry Henry ($19M) was 11th on the list.