Six English clubs - Manchester United, Chelsea, Arsenal, Liverpool (8th), Tottenham (11th) and Newcastle (14th) - make the top 20, with Scotland's Celtic in 17th place.Manchester City and West Ham, as well as Rangers, have dropped out from the previous season's list, but the Hammers, City, Aston Villa and Everton were within striking distance this time around.
Real Madrid remain at the top of the league for the third successive year on the latest figures available, from the 2006-07 season, which showed their revenue increased by 20 per cent to £236million.