Real Madrid and England midfielder David Beckham is the highest-paid soccer player in the world, according to a survey by France Football magazine.

Beckham, who joined Real Madrid from Manchester United in June, has earned 22.4 million euros ($27 million) in the 2003/04 season, topping a list also featuring fellow "Galacticos" Ronaldo, Zinedine Zidane, Raul and Roberto Carlos.

Brazilian striker Ronaldo comes second with 16.5 million. French midfielder Zidane is third with 14 million.

Beckham earns a 6.4 million euros salary, the magazine said. The biggest part of his earnings comes from advertising deals which earn 11.4 million euros a year.

England and Liverpool striker Michael Owen comes eighth with 9.1 million euros a year. European Footballer of the Year Pavel Nedved of Juventus does not make the top 20.