#9 Lionel Messi: $13.5 million (10% decrease over last year)
Leo Messi may have had the most spectacular individual season of his career - marked by that absolutely smashing shirt-raised celebration at the Santiago Bernabeu - but a failure to win the Ballon d'Or (or the first two BEST FIFA Awards) and Barcelona's collective failure all season, especially relative to Real Madrid's splendid successes, have seen the Argentine's brand value take a hit, and hence the drop down the list.
He is, though, winner of 8 La Liga titles, 4 Champions Leagues, and a record five Ballon d'Ors... and one of the greatest to lace up a pair of football boots - he's pretty much a fixture on this list.
He, of course, endorses quite a number of brands (including, a touch strangely, Tata Motors) but his biggest deal is with Adidas - for whom is the face of their footwear line and the biggest global superstar in their ranks.
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