Deloitte Football Money League
Rank Club Income ( € million ) Country
1 Real Madrid 275.7 Spain
2 Manchester United 246.4 England
3 Milan 234.0 Italy
4 Juventus 229.4 Italy
5 Chelsea 220.8 England
6 Barcelona 207.9 Spain
7 Bayern Munich 189.5 Germany
8 Liverpool 181.2 England
9 Internazionale 177.2 Italy
10 Arsenal 171.3 England
11 Roma 131.8 Italy
12 Newcastle United 128.9 England
13 Tottenham Hotspur 104.5 England
14 Schalke 04 97.4 Germany
15 Lyon 92.9 France
16 Celtic 92.7 Scotland
17 Manchester City 90.1 England
18 Everton 88.8 England
19 Valencia 84.6 Spain
20 Lazio 83.1 Italy
Rankings by season -- 2006
In the rankings for the 2004–05 season , Real Madrid longs run at the top . Three clubs that had appeared in the previous season 's top twenty ( Marseille , Rangers , and Aston Villa ) were replaced by Lyon , Everton , and Valencia .
The Deloitte Football Money League is a ranking of football clubs by revenue generated from football operations. It is produced annually by the accountancy firm Deloitte and released in early February of each year, describing the season most recently finished.