Liquidpedia lists 'current' SC2 Players.
Everyone on those lists are associated with teams that have sponsorship (i.e. get money to finance their gaming).
Bear in mind that SC2 is still relatively new and the professional scene is still developing. A lot of BW players have not yet transitioned, and not counting the beta period, only a few tournaments have been held. Out of these, the only one with a 'professional' prize pool is the ongoing TG GSL, which is giving out ~85k usd to the winner iirc.
Be sure to check the Ro64 GomTV TG GSL brackets list for more info. Not everyone there is a 'professional' SC2 player, but most of them have team sponsorship.