Real Madrid topping the Deloitte football rich list.
Manchester United moves up from fourth to second on the list, which is based on season 2013-14 revenues.
Bayern Munich, Barcelona and Paris Saint-Germain filled the next spots.
Manchester United may have had their worst season on the pitch for two
decades last term, but they have reclaimed the spot.
Manchester City, Chelsea, Arsenal and Liverpool were placed sixth to ninth, all of them showing healthy rises in revenues.
Tottenham were in 13th spot, while there were new entries for Newcastle United and Everton at 19th and 20th.
The total combined revenue for the top 20 richest clubs rose by 14%
to €6.2bn, the report found. The list only looks at revenues accrued and
does not take into account club debts.
The Deloitte Football Money League
-- an annual ranking of the game's richest clubs by the global
accountancy firm -- sees Real established as the world's richest club
for the 10th year in succession with revenues of 459.5 million pounds,
while United are on 433.2 million, Bayern 407.7 million and Barcelona
405.2 million.
