From Forbes' list of the
best paid players in the world, as of July 2014:
Ronaldo:
Earnings: $73 million
Salary: $49 million
Endorsements: $24 million
Major Sponsors: Nike, Samsung, Tag Heuer, Fly Emirates, Herbalife
Messi:
Earnings: $65 million
Salary: $42 million
Endorsements: $23 million
Major Sponsors: Adidas, Samsung, Pepsi, Turkish Airlines, Herbalife
Ibrahimovic:
Earnings: $34 million
Salary: $30 million
Endorsements: $4 million
Major Sponsors: Nike, Volvo
Neymar:
Earnings: $28 million
Salary: $12 million
Endorsements: $16 million
Major Sponsors: Nike, Castrol, Panasonic, L'Oreal, Volkswagen
Bale:
Earnings: $24 million
Salary: $15 million
Endorsements: $9 million
Major Sponsors: Adidas, EA Sports, Lucozade
Rooney:
Earnings: $22 million
Salary: $18 million
Endorsements: $4 million
Major Sponsors: Nike, Samsung, Harper Collins
Aguero:
Earnings: $21 million
Salary: $17 million
Endorsements: $4 million
Major Sponsors: Puma, Pepsi, Gillette
Toure:
Earnings: $21 million
Salary: $18 million
Endorsements: $3 million
Major Sponsor: Puma
Torres:
Earnings: $20 million
Salary: $17 million
Endorsements: $3 million
Major Sponsors: Adidas, Pepsi
So if Forbes are to be believed, Rooney doesn't earn *anything like* what Messi and Ronaldo do in terms of basic salary or even endorsements, and is actually closer to the Toure/Aguero/Torres/Bale level.