Manchester United are the richest football club in the world, according to a survey published today.
The Red Devils have a commanding lead at the top of the table - almost 50 per cent richer than their closest rivals Barcelona.
The league of football finances are dominated by English, Italian and Spanish clubs, with two other English teams, Newcastle United and Liverpool, ranking in the top 10.
The table was drawn up by Deloitte & Touche and published today by football magazine FourFourTwo.
The table ranks clubs by their total turnover and includes ticket sales, sponsorship and merchandising.
Manchester's total turnover in the 1996-1997 season was £87.9 million sterling (€127.5 million). Barcelona had a turnover of £55.7 million (€80 million).