David Beckham's move to the Los Angeles Galaxy of Major League Soccer last summer was a big score for US soccer and an even bigger one for Beckham, the former captain of England's national team.

The Galaxy's attendance for the five matches he played (he missed much of the season due to injury) averaged 37,659, 57 per cent more than the team's previous record. Per game attendance for MLS as a whole rose 50 prer cent after Beck's debut, and ratings for ESPN2, one of MLS's national television partners, were up 25 per cent.

In pictures:
20 top-earning players

Video: Soccer's billionaires

Beckham posted huge wins off the pitch as well. Of the $49 million he made in 2007 to make him the highest-paid soccer player in the world, $12 million was salary from the Galaxy and Real Madrid, and $37 million was from image rights, including a portion of the proceeds from 300,000 Beckham Galaxy jerseys sold, and endorsements from the likes of Adidas, Pepsi and Coty.

The superstar further fueled his hype by signing a three-year Armani underwear contract last November, worth upwards of $20 million. The deal launched with a series of ads showing Beck provocatively posed in only the designer's drawers. Soccer moms have no excuse for not noticing him now.

In pictures:
Soccer team valuations
A guide to Arsenal's shareholders

A look at the remaining list of top paid players (salary plus incentives and endorsements) emphasizes the blurring line between athlete and celebrity. Manchester United's Cristiano Ronaldo's showboating on the field helped earn him $19 million, nearly half of which came from endorsements including a spot in a Fuji Xerox commercial where the Portuguese two-footer plays a matador with a soccer ball instead of a cape.

In pictures:
Cars of the soccer stars
The 10 richest billionaire soccer club owners

For Nike, Ronaldo laced up a pair of Mercurial Vapor IV boots and took on another formidable challenge--­a race against an equally beautiful Bugatti Veyron, the fastest accelerating street car in the world. Having eclipsed Man Utd's season goal-scoring record for a winger (held by the late great George Best), and on the verge of a Premier League title and Champions League final, the 23-year old Ronaldo only needs a Posh Spice-like wife to fully eclipse Beckham's fame.

Kaka (AC Milan) followed in the footsteps of fellow Brazilians Ronaldo and Ronaldinho by capitalizing on being named FIFA's 2007 World Player of the Year, with big money endorsements with Adidas and Armani. But unlike his countrymen, this 26-year-old known by his childhood nickname (his full name is Ricardo Izecson dos Santos Leite) banks on his rare "wholesome athlete" image to earn almost half his income from sponsors.

After Kaka helped the Rossoneri to a seventh Champions League crown in 2007 (and finished as the competition's top scorer with 10 goals), he removed his jersey to reveal an "I Belong to Jesus" T-shirt. He did more than wear his faith on his sleeve. Of the $18 million he earned last year, he tithed 10 per cent to his church.