Beckham has been the top earner in the world of football for a number of years and he has signed lucrative deals with adidas, EA and Armani in the past.
Nevertheless, with Messi's increasing popularity and his exploits in the game which include the first five-goal haul by a player in Champions League history last month, it appears as if Beckham's time in the spotlight is on the wane. The 35-year-old still is the second-wealthiest football player yet Messi, who turns 25 in June, is becoming an increasingly sought-after commodity in the football world.
France Football's recent list of figures rates Real Madrid's Cristiano Ronaldo in a close third while Anzhi Makhachkala striker Samuel Eto'o is fourth. The former Inter Milan marksman was reportedly offered an extremely lucrative wage package by the Russian club last summer.
Manchester United's Wayne Rooney is the only representative from the Premier League in the top five and earns £17.2 million, ten million less than the Argentinean in the first place.
Chelsea's struggling striker Fernando Torres, who scored against Leicester on Sunday ending a goal drought lasting more than 24 hours, has netted €16.7 million since moving to the West London outfit.
Apart from the Spanish and the English leagues, however, there are few names from the rest of Europe on the list, with Germany captain Philipp Lahm earning more than all the players in the Italian Serie A and the Bundesliga with earnings of £11.9 million.
Messi also has the chance to equal the club's all-time goalscoring record on Tuesday night after a study showed he is just one strike behind Cesar Rodriguez.
It was thought Rodriguez scored 235 official goals for the Blaugrana but that has now been amended to 232.