Brazilian Ronaldinho has overtaken David Beckham as the world's highest-paid player, according to France Football magazine.

England and Real Madrid midfielder Beckham, who has topped the list for the last three years, is now second behind the Barcelona forward and FIFA World Player of the Year.

Ronaldinho enjoyed an annual revenue of 23 million euros ($A38 million), said France Football, which added up the salaries, bonuses, sponsorship deals and other sources of income for each player.

Beckham follows with a total of 18 million euro ($A30 million), down from 25 million euro ($A41 million) the previous year.

Brazil and Real Madrid forward Ronaldo is in third place, having pocketed 17.4 million euros ($A29 million), while England and Manchester United striker Wayne Rooney is fourth in the list with an income of 16.1 million euros ($A27 million).

France Football also published a top-10 list for managers and coaches, headed by Chelsea's Jose Mourinho on 10.9 million euros ($A18 million).

England's Sven-Goran Eriksson follows with 6.9 million euro ($A11.5 million).

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