http://news.bbc.co.uk/1/hi/business/7242490.stmDeloitte's Football Money League, which is based on revenues generated during 2006/7, was headed by United for eight years until the Spaniards deposed them.
Chelsea are fourth in Deloitte's table, even though the Blues regularly make huge losses. Arsenal are fifth.
In all, there are seven British clubs in the top 20 positions.
WORLD'S WEALTHIEST CLUBS BY REVENUE
1) Real Madrid: £236.2m
2) Man Utd: £212.1m
3) Barcelona: £195.3m
4) Chelsea: £190.5m
5) Arsenal: £177.6m
6) AC Milan: £153m
7) Bayern Munich: £150.3m
Liverpool: £133.9m
9) Inter Milan: £131.3m
10) AS Roma: £106.1m
10002) Everton: £1.06p
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