Who Makes The Most

1
RONALDINHO
Soccer, AC Milan

$35.4 MILLION
The Italian superclub reportedly will pay the Brazilian magician $28.6 million over three years. Endorsements—Nike, Pepsi, Gatorade—make up the rest.

2
ALEX RODRIGUEZ
Baseball, New York Yankees

$35 MILLION
If the Dominican-American slugger plays out his 10-year, $275 million contract, he'll have earned $445 million in base salary over a 24-year career.

3
LIONEL MESSI
Soccer, FC Barcelona

$33.75 MILLION
Having lost Ronaldinho, Barcelona locked up the Argentine striker for $12 million annually over six years and up to $7 million more in bonuses.

4
MANNY RAMIREZ
Baseball, Los Angeles Dodgers

$22.5 MILLION
The Red Sox paid the $7 million Manny was still owed for '08 when they traded him on July 31. Some $2.5 million of his income is from endorsements.

5
JOHAN SANTANA
Baseball, New York Mets

$20.75 MILLION
The lefthanded ace from Venezuela is the fourth pitcher to sign a multiyear, $100 million--plus contract, and the first Latino among them.