Position
(prior year
position) Club Revenue (£m) Revenue (€m)
1 (1) Real Madrid 236.2 351.0
2 (4) Manchester United 212.1 315.2
3 (2) FC Barcelona 195.3 290.1
4 (6) Chelsea 190.5 283.0
5 (9) Arsenal 177.6 263.9
6 (5) AC Milan 153.0 227.2
7 (8) Bayern Munich 150.3 223.3
8 (10) Liverpool 133.9 198.9
9 (7) Internazionale 131.3 195.0
10 (12) AS Roma 106.1 157.6
11 (15) Tottenham Hotspur 103.1 153.1
12 (3) Juventus 97.7 145.2
13 (11) Olympique Lyonnais 94.6 140.6
14 (13) Newcastle United 87.1 129.4
15 (16) Hamburg SV 81.0 120.4
16 (14) Schalke 04 76.9 114.3
17 (n/a) Celtic 75.2 111.8
18 (n/a) Valencia 72.4 107.6
19 (n/a) Olympique de Marseille 66.6 99.0
20 (n/a) Werder Bremen 65.5 97.3Source: Deloitte Football Money League 2008

Manchester City, Rangers, West Ham United and Benfica all dropped out of the money league top 20 in 2008.