The list, published by France Football Magazine, shows Beckham well ahead of Real Madrid team mates Ronaldo (£13.4million) and Zinedine Zidane (£8.9million).
Beckham commands a salary of £4.4million with £140,000 a year in bonuses. But he is said to earn an additional £12.5million in endorsements.
That is still well behind sport's highest earner, golfer Tiger Woods, said to earn £45million annually.
Beckham is sixth in the list overall, behind Woods, Formula One star Michael Schumacher, American football's Archie Manning, basketball's Shaquille O'Neal and Michael Jordan.
