WORLD'S WEALTHIEST CLUBS BY REVENUE
1) Real Madrid: £236.2m
2) Man Utd: £212.1m
3) Barcelona: £195.3m
4) Chelsea: £190.5m
5) Arsenal: £177.6m
6) AC Milan: £153m
7) Bayern Munich: £150.3m
8) Liverpool: £133.9m
9) Inter Milan: £131.3m
10) AS Roma: £106.1m

Manchester United have moved from fourth to second in the list of the world's richest clubs, as Real Madrid stayed top for the third straight year.
Deloitte's Football Money League, which is based on revenues generated during 2006/7, was headed by United for eight years until the Spaniards deposed them.
Chelsea are fourth in Deloitte's table, even though the Blues regularly make huge losses. Arsenal are fifth.
In all, there are seven British clubs in the top 20 positions.
However three of the four clubs that dropped out of the list were also British - Manchester City, Rangers, and West Ham United.