Following is a list of the top 20 most commercially valuable soccer players, according to a study of brand value by consultancy BBDO Germany (players are ranked according to their brand value in millions of euros):

Rank Value

Player

Club

1

47.0

Ronaldinho

Barcelona

2

44.9

David Beckham

Real Madrid

3

43.7

Wayne Rooney

Manchester United

4

30.7

Samuel Eto'o

Barcelona

5

30.4

Lionel Messi

Barcelona

6

30.1

Zlatan Ibrahimovic

Juventus

7

29.4

Ronaldo

Real Madrid

8

28.8

Frank Lampard

Chelsea

9

28.7

Thierry Henry

Arsenal

10

28.6

Michael Ballack

Bayern Munich

11

27.6

Steven Gerrard

Liverpool

12

27.2

Raul

Real Madrid

13

27.1

Zinedine Zidane

Real Madrid

14

26.8

Cristiano Ronaldo

Manchester United

15

26.4

Didier Drogba

Chelsea

16

18.6

Alessandro Del Piero Juventus

17

18.2

Ryan Babel

Ajax Amsterdam

18

17.4

Ruud van Nistelrooy Manchester United

19

16.3

Lukas Podolski

Cologne

20

14.3

Andriy Shevchenko

AC Milan

Source: Xinhua