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15. AS Roma, Italy, $190.5 million (18).

16. Borussia Dortmund, Germany, $183.8 million (-)

17. Lyon, France, $176.3 million (14).

18. Hamburg, Germany, $171.0 million (13).

19. Valencia, Spain, $155.0 million (-).

20. Napoli, Italy, $152.5 million (-).