50. Alessandro Nesta (Montreal Impact) – £16m
49. Yaya Toure (Manchester City) – £16.5m
48. Michael Essien (Real Madrid – loan) -£16.5m
47. Shunsuke Nakamura (Yokohama F Marinos) – £17m
46. Ashley Cole (Chelsea) -£17m
45. Gianluigi Buffon (Juventus) – £17m
44. Xavi (Barcelona) – £17.5m
43. David Trezeguet (River Plate) – £17.5m
42. Clarence Seedorf (Botafogo) – £18m
41. Daniele De Rossi (Roma) – £18m
40. Park Ji-Sung (QPR) – £18m
39. Damien Duff (Fulham)- £18.5m
38. Paul Scholes (Manchester United)- £19m
37. Andrea Pirlo (Juventus) – £19.5m
36. Joe Cole (West Ham United) – £19.5m
35. Bastian Schweinsteiger (Bayern Munich) – £20m
34. Arjen Robben (Bayern Munich)- £20m
33. Neymar (Santos) – £20m
32. Petr Cech (Chelsea) – £20m
31. Francesco Totti (Roma) – £20.5m
30. Philipp Lahm (Bayern Munich) – £20.5m
29. Miroslav Klose (Lazio) – £20.5m
28. Alessandro Del Piero (Sydney FC)- £21m
27. Nicolas Anelka (Juventus – loan) – £21.5m
26. Wesley Sneijder (Galatasaray) – £22m
25. Fernando Torres (Chelsea) – £25m
24. Didier Drogba (Galatasaray) – £25m
23. John Terry (Chelsea) – £27.5m
22. Franck Ribery (BayernMunich) – £29m
21. Iker Casillas (Real Madrid) – £30m
20. Robinho (AC Milan) – £31m
19. Steven Gerrard (Liverpool) – £32m
18. Robbie Fowler (Unattached) – £32.5m
17. Frank Lampard (Chelsea) – £33m
16. Ryan Giggs (Manchester United) – £34.5m
15. Robbie Keane (LA Galaxy) – £35.5m
14. David Villa (Barcelona) – £37m
13. Raul (Al Sadd) – £38m
12. Michael Owen (Stoke City) – £40.5m
11. Thierry Henry (New York Red Bulls) – £41m
10. Rio Ferdinand (Manchester United) – £42m
9. Rivaldo (Sao Caetano) -£45.5m
8. Zlatan Ibrahimovic (PSG) – £47m
7. Wayne Rooney (Manchester United)- £50m
6. Samuel Eto’o (Anzhi Makhachkala) – £52m
5. Ronaldinho (Atletico Mineiro) – £63m
4. Kaka (Real Madrid) – £66.5m
3. Cristiano Ronaldo (RealMadrid) -£112m
2. Lionel Messi (Barcelona) – £115.5m
1. David Beckham (PSG) – £175m
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