Manchester United have been named the most valuable team in the world, by Forbes business magazine.
United (£740m) retained top spot ahead of Real Madrid (£528m) and third-placed Arsenal (£466m) who nipped ahead of AC Milan, with Chelsea (£274m) in eighth.
Barcelona's Ronaldinho (£15.2m) leapfrogged David Beckham (£14.8m) to become the highest earning footballer.
However, Beckham's lucrative move to Major League Soccer side LA Galaxy was not taken into account.
Five of the players in the richest players' list ply their trade in the Premiership - Wayne Rooney, Michael Ballack, Thierry Henry, John Terry and Steven Gerrard.
United no longer command the largest yearly revenues, with their £158m surpassed by Real Madrid (£191m), Barcelona (£169m) and Juventus (£164m).
Forbes' most valuable football clubs:
1 Man Utd £740m
2 Real Madrid £528m
3 Arsenal £466m
4 Bayern Munich £427m
5 AC Milan £420m
6 Juventus £289m
7 Inter Milan £282m
8 Chelsea £274m
9 Barcelona £273m
10 Schalke 04 £240m
11 Liverpool £231m
12 Lyon £175m
13 Newcastle £132m
14 Tottenham £124m
15 Roma £114m
16 Hamburg £112m
17 Man City £106m
18 B Dortmund £101m
19 Ajax £100m
20 Celtic £94m
21 Everton £84m
22 Marseille £80m
23 West Ham £79m
24 Rangers £75m
25 Aston Villa £71m
Highest-earning players :
1 Ronaldinho (Barcelona) £15.2m
2 David Beckham (Real Madrid) £14.8m
3 Ronaldo (AC Milan) £11.7m
4 Wayne Rooney (Man Utd) £8.7m
5 Michael Ballack (Chelsea) £8.7m
6 Thierry Henry (Arsenal) £8.2m
7 Zinedine Zidane (ex-Real Madrid) £8.2m
8 Fabio Cannavaro (Real Madrid) £7.6m
9 John Terry (Chelsea) £7.1m
10 Steven Gerrard (Liverpool) £7.1m