By Daniel Roberts With endorsement king of the world David Beckham now retired, Cristiano Ronaldo takes the top spot—but not by much. Lionel Messi, whose salary was just increased to exceed Ronaldo’s, is close on his heels despite having far less in endorsement money. Soccer salaries are up, up, up, all across the board, which is why tennis stars Caroline Wozniacki and Victoria Azarenka missed the cut. As with the U.S. list, the salaries we list are pre-tax, which is particularly important to note when looking at the soccer numbers (depending on where they live, many players get hit hard by income tax). Our soccer salaries refer to the player’s current annual salary. F1 driver earnings come from Formula Money and refer to the 2013 calendar year. Golf tournament winnings are from May 5, 2013 (the Wells Fargo Championship) through April 20, 2014 (the RBC Heritage). Boxing purses are from the 2014 calendar year (and include projected money from bouts that will happen this year). See the main Fortunate 50 U.S. list.