Man Utd top rich list

Manchester United have led the way in merchandising

Manchester United are the richest club in the world for the fourth year running, according to the latest survey of the game's finances.

In 1999-2000 United turned over £117m, with Real Madrid the only other club to beat the £100m mark.

Eight British clubs make the top 20 announced by Deloitte & Touche Sport and SportBusiness (CRRCT) in their latest 'International Rich List'.

Chelsea are the highest-ranked British club after Manchester United in seventh, while Rangers lead the way for Scotland in 15th place.

  Football rich list

1 Manchester Utd £117m

2 Real Madrid £103.7m

3 Bayern Munich £91.6m

4 AC Milan £89.7m

5 Juventus £88.4m

6 Lazio £79.4m

7 Chelsea £76.7m

8 Barcelona £75.2m

9 Inter Milan £68.9m

10 Roma £64.1m

11 Arsenal £61.3m

12 B Dortmund £59.5m

13 Leeds United £57.1m

14 Fiorentina £54.2m

15 Rangers £51.7m

16 Marseille £49.9m

17 Tottenham £48m

18 Parma £47.5m

19 Liverpool £46.4m

20 Newcastle £45.1m

Leeds were the main climbers, rising from 17th to 13th place due to an increase in turnover of 54%, while Liverpool and Newcastle each dropped eight places.

Chelsea would have been placed second on the overall list if their travel agency had been included in the figures.

However, it was decided that this would have "distorted the comparison with other clubs".

The list deals with the 1999-2000 season - the most recent for which full accounts are available.

Italian clubs are the big winners since the previous survey, but next year increased television revenues will see Premiership clubs climbing the rankings.

Gerry Boon, partner in charge of Deloitte & Touche Sport, declared: "The pace of football growth has been such that clubs have had to move fast to keep up.

"When we compiled the Top 20 list three years ago, those clubs had a combined income of £816m. This year, that figure is 69% greater at £1.38bn.

"But while the minimum entry numbers have increased, the list of top money-makers hasn't altered much.

"Sixteen of this year's Rich List have made it each year."