Beckham makes most $$$, Forbes says

David Beckham again tops Forbes magazine's list of soccer's top earners, hauling down $40 million in salary, bonuses and endorsements. The Galaxy midfielder also was No. 1 on last year's list, also at $40 million.

He's one of three Englishmen in the top 10, joined by Manchester United striker Wayne Rooney (seventh, $20 million) and Chelsea midfielder Frank Lampard (tied for eighth, $17 million).

One other Major League Soccer star made the top 10: New York Red Bulls forward Thierry Henry, a Frenchman, is No. 6 with $21 million.

Real Madrid's Cristiano Ronaldo, from Portugal, is No. 2 at $38 million and reigning FIFA World Player of the Year Lionel Messi, an Argentine midfielder who stars for Barcelona, is third at $32 million.

Clubs Beckham has played for are the Nos. 1, 2 and 6 highest-valued clubs in Forbes' annual survey.

Manchester United, owned by Tampa Bay Buccaneers owner Malcolm Glazer, is atop the list, worth $1.864 billion, followed by Real Madrid ($1.451 billion), Arsenal ($1.192 million), Bayern Munich ($1.048 billion), Barcelona ($975 million) and AC Milan ($838 million). Arsenal's primary shareholder is Colorado Rapids owner Stan Kroenke.

Every club in the top 20 is European.