Beckham took home £13.3 million from sponsorship deals last year.
The 37-year-old, who helped bring the Olympic flame to the London 2012 opening ceremony last month, earned over £36,000 a day as the face of brands like Armani, Adidas, Samsung and Diet Coke, reported Sun Online.
His company Footwork Productions, which manages his entertainment work and image rights, took £15.2 million in 2011, according to newly released accounts.
In 2010 his sponsorship deals brought in £14.9 million and he took home £11.6 million.
David also earns millions through a joint firm with wife Victoria, 38, which collects money from their perfume ranges as well as contracts with clothes chain H&M.
"The figures are a clear sign that Brand Beckham is as strong as ever. David may be nearing retirement from football but his image is still as valued as ever.
"It's expected the earnings for 2012 will be even higher than last year, which is extraordinary for a player in the final years of his sporting career. His role in the Olympic opening ceremony will certainly help," a source said.
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