So far, we have looked at the top 20 highest paid players in MLS as well as the five most underpaid players. But who are the five most overpaid players? Who doesn't live up to their salary?

The source for this data is here.

David Beckham (making $6.5 million)

The $6.5 million for Becks is the figure before his recent “timeshare” deal, so I would anticipate that his salary will be cut in half. But even at $3 million a year, Beckham is not worth that amount for his play on the pitch.

Of course, with Beckham, it is not just what he does on the field; it's also the merchandising and ticket sales that he can generate. When the Galaxy come to town, teams can charge higher prices, because people want to see Beckham play.

Fredrick Ljungberg (making $1,314,000)

Ljungberg makes the list of most overpaid players before even logging a minute in MLS.

He's here because of his injury history. I doubt that he'll ever be fully fit for the Sounders for an extended period of time.

There is a reason West Ham let him go last year; he is a shell of his former self.

Christian Gomez (making $430,000)

To be a top-10 player in terms of salary, you need to consistently be one of the top performers in the league.

Gomez is not consistent enough to be the ninth-highest paid player in the league.

He is on the downside of his career and is not the man that he once was. Additionally, I want my highest-paid players to be leaders in the locker room, and Gomez is anything but that.

Jeff Cunningham (making $267,500)

At No. 4 is forward Jeff Cunningham.

He's one of the few players to score 100 goals in MLS, but his best days are well behind him. Last season, between Toronto and Dallas, the man managed to find the back of the net only eight times in 27 games.

If he does that this year, Dallas will be paying Cunningham about $33,000 a goal.

Nate Jaqua (making $208,121)

Rounding out the list is Nate Jaqua.

Last season, Jaqua signed with the Houston Dynamo on Jul. 15 and produced four goals and four assists in 14 games.

Not a bad half-season, but some simple math tells us that translates to eight goals in a full season or about $26,000 a goal.

Who do you think is the most overpaid player in MLS?

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