Manchester United have reclaimed second spot in the list of football's richest clubs, despite enduring their worst season on the pitch for more than two decades.
Only Real Madrid find themselves ahead of the Red Devils in the standings compiled by Deloitte, with the Spanish giants establishing themselves as the wealthiest side on the planet for the 10th year in succession.
Los Blancos boast revenues of £459.5m, while United, up from fourth place 12 months ago, are closing in on Madrid with £433.2m to their name.
Elsewhere, Bayern Munich and Barcelona take third and fourth spot with £407.7m and £405.2m respectively.
Deloitte partner Dan Jones said of the findings: "A season that saw Manchester United finish in their lowest league position since the start of the Premier League era actually saw the Red Devils reclaim second spot in the money league.
"Their commercial growth continues to yield record-breaking deals. If the club can regain their Champions League status for the 2015/16 season, there is a strong possibility they will also regain top spot in our money league for that season."
Manchester City remain in sixth in the latest list, sitting one spot ahead of Chelsea and two ahead of Arsenal who maintain their seventh-place finish from last year.
Liverpool climb from 12th to ninth following a successful term on the field last time out, which culminated in them qualifying for the Champions League.
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