MESSI OR RONALDO?

Millions of people love football, millions are spent on football, and millions are earned in football.  With its growing popularity, footballers' incomes also increase, and the international press periodically tallies them up.  The popular Spanish periodical, AC, has once again published the annual incomes of famous footballers.  On the basis of these data, agents compile ratings for the world's most expensive footballers.

Calculations show that the world's most expensive footballer at present is Lionel Messi.  The Argentine star of Barcelona FC, who has not left a pitch without scoring in recent months, has a price tag of 80 million euro.

Top place in the ranking was ceded to Messi by Cristiano Ronaldo, who until recently was considered the most expensive player in the world of football.  The Portuguese player, who moved to Real Madrid FC last summer from Manchester United for 95 million euro, has lost some of his value and fell to second place on the list.  The royal club's failure in Europe was bound to affect Ronaldo and, at present, he is valued at 75 million euro.

Third place is occupied by Barcelona's player Xavi, at 65 million euro.  If Messi is the heart of the team, Xavi is the Catalan's brain centre.  He blunts most of the opposition's dangerous attacks and he is a wonder at assists.  This is perhaps why football agents value him so highly.

If some club decides to buy the Brazilian player Kaka, it will have to pay 60 million euro.  However, the price tag on his transfer has fallen - apparently because of the injury which forced him out for a long time.

Andres Iniesta of Barcelona is worth the same amount.  He is a real find for any team.  He knows his way around the field and can organize a dangerous attack in a matter of seconds and at least fray opposition nerves, especially when he organizes in combination with Xavi.

Sixth place goes to Cesc Fabregas, at 55 million euro.  In the summer of 2009, several leading European clubs attempted to take Arsenal's midfielder to their team.  But Fabregas chose to stay in England.

Agents fixed the price for Wayne Rooney, of Manchester United, at the slightly lower level of 53 million euro.  However, they cannot rule out the possibility of "selling" him at a higher price, because Rooney was in peak form throughout the current season.  Rooney is expected to shine at the World Cup in South Africa.  If the forecasts turn out to be right, the Manchester United forward's price tag will rise considerably.  But there is no need to rush:  Manchester United is not even thinking of selling its player.

Liverpool captain Steven Gerrard is eighth in the rating.  The 29-year-old midfielder is valued at 50 million euro.  His playing and leadership qualities have always helped the Merseyside team.  Despite Liverpool's unsuccessful season, fans always applaud Gerrard when he leaves the pitch.

And finally, ninth and tenth places in the rating go to Frank Ribery and Fernando Torres.  However, they are valued the same as Gerrard - at 50 million euro.

So, the top 10 best footballers are valued at a total of 598 million euro.  Four of them play for the Spanish national team and two play for England.  The other four play for the national teams of Argentina, Brazil, France and Portugal.

There is yet another footballer whose name is more expensive than his game.  This is David Beckham.  The Englishman who was "rented" by Milan will have to miss the coming world cup through injury.  But fans know very well that Beckham makes at least as much from advertisements as he earns by playing.  So he is perhaps not even interested in this rating.

Despite the fact that the European football season is over, the leading clubs will begin transferring players only after the world cup.  After all, it must produce new names and the current stars will try to at least remain on top, if not improve their standing.