World Football - Beckham tops Sport Rich List
Beckham, now 37 and playing for LA Galaxy, is one of 48 football players past and present in the list of the 100 richest current and former sportsmen in Britain and Ireland.
London-born Beckham hopes to make the Team GB squad to play in the Olympics in his home city this summer.
The Sunday Times also ranked Beckham 10th in its list of the world's richest sports figures, a group led by golfer Tiger Woods with an estimated £538m.
His endorsements with Adidas, H&M, Samsung and others, combined with his wage at LA Galaxy and career earnings from the game have seen him make the global top 10 for the first ever time.
Woods, who is still on course to be sport's first billionaire despite a £60m divorce and a drop in sponsorship income, was followed by German Formula One driver Michael Schumacher and former basketball player Michael Jordan.
Russian Maria Sharapova was the world's richest sportswoman, worth £55m. Sharapova, like Beckham, has augmented her earnings from sport with lucrative fashion and other endorsements.
No current British or Irish swimmer, cyclist or track and field athlete made the top 100, something that might change over the course of this Olympic year. There were no past or present sportswomen among the top 100 on the British and Irish list.
Not all the figures on the list are household names.
Behind Beckham in second spot was former rugby union player Paul Caddick, who now runs a property and construction company and is chairman of rugby league club Leeds Rhinos.