The 37-year-old is now the "biggest brand in the world game" leaving superstars Lionel Messi and Cristiano Ronaldo behind, reports the Daily Star.
Beckham earned over 20 million pound from endorsements and wages last year.
According to The Goal Rich List 2013, Beckham is worth 60 million pound more than his 25-year-old rival Messi.
Real Madrid and Portugal's Ronaldo, 28, who is placed at number three, has earned 112 million pound during his career. Manchester United and England striker Wayne Rooney, 27, makes the Top Ten with 50 million pound.
Amar Singh, managing editor of Goal Europe said the world's top footballers are major international brands and Beckham is the biggest brand of them all.
Alex Miller, editor of the Goal Rich List said that while Beckham's phenomenal earning power shows no sign of slowing down even as he moves closer to retirement from the game.