Soccer's 20 richest clubs

The 20 richest football clubs based on revenue for the year ending June 30, 2010, as listed by accountancy firm Deloitte in its annual report released Wednesday (2009 positions in parenthesis):

1. Real Madrid, Spain, €438.6 million ($539.1 million as at June 30, 2010) (1).

2. Barcelona, Spain, €398.1 million (2).

3. Manchester United, England, 349.8 million (3).

4. Bayern Munich, Germany, €323.0 million (4).

5. Arsenal, England, €274.1 million (5).

6. Chelsea, England, €255.9 million (6).

7. AC Milan, Italy, €235.8 million (10).

8. Liverpool, England, €225.3 million (7).

9. Inter Milan, Italy, €224.8 million (9).

10. Juventus, Italy, €205.0 million (8).

11. Manchester City, England, €152.8 million (20).

12. Tottenham, England, €146.3 million (15).

13. Hamburg, Germany, €146.2 million (11).

14. Lyon, France, €146.1 million (13).

15. Marseille, France, €141.1 million (14).

16. Schalke, Germany, €139.8 million (16).

17. Atletico Madrid, Spain, €124.5 (18).

18. AS Roma, Italy, €122.7 million (12).

19. Stuttgart, Germany, €114.8 million (-).

20. Aston Villa, England, €109.4 million. (-).