Manchester United snatched the top spot as the world’s richest soccer club from Real Madrid last season.
United last topped the soccer wealth table more than a decade ago – and the first study in 1996 with earnings of £88 million.
The Old Trafford club earned 689 million euros from match days, broadcast rights and commercial activity boosted by regaining a place in the Champions League.
Spanish giants Barcelona (620m euros) and Real Madrid (577m euros) took second and third spots.
Newcomers were West Ham United (192.3m euros) at 18th and English Premier League champions Leicester City (172.1m euros) at 20th.
The top 20 teams at the summit of world football earnings had a total income of a record 7.4 billion euros – 12% up on the previous season.
The money is split as 49% from broadcast rights, 42% from commercial revenue and 9% from matchday cash from supporters.
Only teams from Europe’s major leagues in England, Spain, France, Italy and Germany feature.
Turkish teams Fenerbache (157.7m euros) and Galatasaray (155.9m euros) are the only sides from outside the big five nations to feature in the top 30 richest clubs – at 25th and 26th places.
“There are several metrics, both financial and non-financial, that can be used to compare clubs, including attendance, worldwide fan base, broadcast audience and on-pitch success,” said a Deloitte spokesman.
“In the Money League we focus on clubs’ ability to generate revenue from matchday (including ticket and corporate hospitality sales), broadcast rights, which include distributions from participation in domestic leagues, cups and European club competitions and commercial sources like sponsorship, merchandising, stadium tours and other commercial operations, and rank them on that basis.”
World’s Top 20 Richest Soccer Teams 2016
|Rank||Team||Earnings (Millions of euros)|
|6||Paris St Germaine||520.9|
|17||Zenit St Petersbourg||196.5|
|18||West Ham Utd||192.3|