Manchester United midfielder David Beckham is the best-paid player in the world with annual wages estimated at 15 million euros ($17 million), France Football reported in a survey published on Tuesday.

The respected soccer magazine said a contract signed by Beckham with the new English champions had allowed him to overtake Real Madrid's Zinedine Zidane.

The French playmaker comes second with yearly earnings estimated at 14 million euros with Brazilian team mate Ronaldo third on 11.7 million euros.

But the England captain was criticised by Chelsea defender Marcel Desailly, who said Beckham was more of a showbiz personality than a soccer figure.

"David Beckham is no longer in the soccer world but he is an integral part of show business," the France captain told the magazine.

"His wife (former Spice Girl Victoria) is already part of showbiz circles and he's surrounded by people who give him advice, from the shoes he should wear to whether he should get a tattoo.

"Beckham has left the context of traditional football while players like Zidane or (Brazil's) Ronaldo refuse to."

Real Madrid and Inter Milan both have four in the top 20 of the world's best-paid players and Manchester United three.

The 20 best paid soccer players in the world according to the survey are:

1. David Beckham (Manchester United) 15 million euros ($17 million)

2. Zinedine Zidane (Real Madrid) 14 million

3. Ronaldo (Real Madrid) 11.7 million

4. Rio Ferdinand (Manchester United) 9.62 million

5. Alessandro Del Piero (Juventus) 9.55 million

6. Hidetoshi Nakata (Parma) 9.36 million

7. Raul (Real Madrid) 9.30 million

8. Christian Vieri (Inter Milan) 9.28 million

9. Michael Owen (Liverpool) 8.90 million

10. Roy Keane (Manchester United) 8.65 million

11. Luis Figo (Real Madrid) 8.60 million

12. Gabriel Batistuta (Inter Milan) 8.60 million

13. Sol Campbell (Arsenal) 8.10 million

14. Oliver Kahn (Bayern Munich) 7.65 million

15. Alvaro Recoba (Inter Milan) 7.60 million

16. Francesco Totti (AS Roma) 7.30 million

17. Rivaldo (AC Milan) 7.20 million

18. Thierry Henry (Arsenal) 6.20 million

19. Fabio Cannavaro (Inter Milan) 6.08 million

20. Paolo Maldini (AC Milan) 6 million.