FA Cup winners Manchester United generated the most revenue of any football club in the world last season.
The Red Devils - who finished fifth in last season's Premier League - dethroned Champions League winners Real Madrid, who had topped the list for 11 years. Fellow La Liga outfit FC Barcelona also overtake Real Madrid, who slip into third place. The top five is rounded off by Bundesliga champions Bayern Munich and Premier League club Manchester City.
Eight Premier League clubs have places in the top 20, with shock champions Leicester City making 20th position having almost quintupled their revenue in the previous two years.
Manchester United, who top the list for the first time since 2003-04, made a record revenue of £515m last season, almost £50m more than their nearest competitors. The Premier League outfit grew their commercial revenue by around £70m in the 2015-16 season.
United's task to regain their trophy for the 2016-17 campaign will be complicated by their lack of Champions League football and the weakening of the Pound against the Euro due to Brexit.
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