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Beckham earned the most among football players.
Manchester United are the most valuable football club no more.
That tag now belongs to Real Madrid, according to Forbes Magazine’s annual estimates.
Real Madrid are valued at $3.3 billion in rankings released Wednesday, up from last year’s estimate of $1.88 billion.
United, which had been No. 1 since Forbes started the list in 1994, dropped to second at $3.17 billion, a 42 percent increase.
Spanish giants Barcelona occupy third at $2.6 billion, followed by Arsenal ($1.33 billion), Bayern Munich ($1.31 billion), AC Milan ($945 million), Chelsea ($901 billion), Juventus ($694 million), Manchester City ($689 million) and Liverpool ($651 million).
The only team among the top 10 estimated to decline in value over the past year, dropping 4 percent, was AC Milan.
Among players, Forbes estimated Paris Saint-Germain’s David Beckham as the highest earner at $50.6 million, with $44 million from endorsements. Real Madrid’s Cristiano Ronaldo was second at $43.5 million ($21.6 million in endorsements) and Barcelona’s Lionel Messi third at $40.3 million ($20 million in endorsements).