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Manchester United have come second in the list of the world’s richest clubs, while Real Madrid stay top for the fourth year in a row.

Deloitte’s Football Money League, based on financial information for the 2007/08 season, features seven English clubs in the top 20 positions.

The authors said that United would have been top of the Money League if the pound was still at June 2007 levels.

Chelsea, Arsenal and Liverpool are fifth, sixth and seventh respectively.

1. Real Madrid: £289.6m
2. Man Utd: £257.1m
3. Barcelona: £244.4m
4. Bayern Munich: £233.8m
5. Chelsea: £212.9m
6. Arsenal: £209.3m
7. Liverpool: £167m
8. AC Milan: £165.8m
9. AS Roma: £138.9m
10. Inter Milan: £136.9m

Source: Deloitte: 2007/8