Manchester United go into next month's Champions League final in Moscow having enhanced their status as the richest football club in the world, ahead of the likes of Real Madrid, Arsenal, Liverpool, Bayern Munich, AC Milan, Barcelona and Chelsea.
United have increased their wealth in the Forbes magazine annual list of the world's 25 most valuable clubs, topping the table with £0.9billion, from £0.7billion in 2007.
Second-placed Real Madrid boast a higher operating profit at £56million but
lag behind the Old Trafford club, for whom Malcolm Glazer paid £0.7billion in 2005.
United's domestic rivals Liverpool have put a season of boardroom strife behind them to rocket seven places from 11th to fourth place in the list. just below Premiership rivals Arsenal.
The Old Trafford giants' value more than doubled from £227million to £525million despite the ongoing controversy over the club's ownership.
Meanwhile, David Beckham has replaced Ronaldinho as the world's leading player after his deal with the Los Angeles Galaxy, which helped earn him £25million per year.
The Brazilian had to be content with second place while Thierry Henry's pain at missing out on a Champions League final will have been eased by the £12.5million he earned in salary and sponsorship deals this season.
Top 101 Manchester United
2 Real Madrid
3 Arsenal
4 Liverpool
5 Bayern Munich
6 AC Milan
7 Barcelona
8 Chelsea
9 Juventus
10 Schalke 04
