Rugby: Dan Carter chasing millions

Dan Carter is set to leave the All Blacks next year and become the world's highest paid player.

Carter has signalled to the New Zealand Rugby Union that he is likely to accept one of three multimillion-dollar offers from French clubs after the World Cup in 2011.

The NZRU were desperate for Carter to extend his contract and stay on until at least 2012 but they are now resigned to the likelihood that their star player will be leaving.

Unfinished business is understood to be the principal reason Carter is heading back to France - although offers of €1 million to €1.2 million ($1.8m-$2.2m) per season will hardly be discouraging him.

At that level, he will likely supersede the man who is currently supposed to be the best-paid player in rugby - Frenchman Sebastien Chabal who plays in Paris for Racing Metro for $1.8m a season.

Former All Black prop Carl Hayman signed for Toulon for a reported deal worth €620,000 ($1.13m) a season while Bayonne bid for Australia's Matt Giteau at the end of 2008, offering him a four-year deal worth an estimated $9.6m (or $2.4m a season).

That offer was not taken up - even though Bayonne's offer was beefed up from normal levels because they were desperate for a major signing at that time.

In Carter's "sabbatical" season with Perpignan in 2008 (from which he was permitted to return and play for the All Blacks), he was reportedly paid €600,000 for his six months. However, he was injured and played only four matches for them.

Perpignan won the French championship that year but Carter has since spoken of his desire to return and play a full role for the club in a championship he enjoyed; in a region and country he particularly relished.

So Perpignan are thought to be in the best position to win Carter's services. Both Toulon and Racing Metro have also made offers.