Manchester United and David Beckham continue to lead the Forbes lists of the most valuable teams and highest-paid players.
The American business magazine ranks United as being worth 1.86 billion US dollars (?1.12 billion), ahead of Real Madrid (?900 million) and Arsenal (?700 million).
It is the seventh consecutive year that United have topped the Forbes list and Real Madrid and Arsenal, now under the control of majority shareholder Stan Kroenke, remain second and third.
Barcelona have dropped to fifth place, however, with German side Bayern Munich leapfrogging the Catalan team. AC Milan are the highest-placed Italian side on the list in sixth place, with Juventus in eighth and Inter Milan tenth.
Two other Premier League sides are in the top ten, with Chelsea (?400 million) in seventh place and Liverpool (?332 million) in ninth.
England midfielder Beckham continues to dominate the list of highest-paid players thanks to recent endorsement deals with Pepsi and Electronic Arts.
His earnings last year were estimated at 40 million US dollars (?24 million), ahead of Cristiano Ronaldo (?23 million) and Lionel Messi (?19 million).
The full lists will be published in Forbes magazine's May 9 issue.
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