- Associated Press - Wednesday, February 8, 2012

LONDON (AP) - The 20 richest soccer clubs based on revenue for the year ending June 30, 2011, as listed by accountancy firm Deloitte in its annual report released Thursday (2010 positions in parentheses):

1. Real Madrid, Spain, $636.5 million (1).

2. Barcelona, Spain, $598.3 million (2).

3. Manchester United, England, $487.2 million (3).

4. Bayern Munich, Germany, $426.6 million (4).

5. Arsenal, England, $333.3 million (5).

6. Chelsea, England, $331.6 million (6).

7. AC Milan, Italy, $312.1 million (10).

8. Inter Milan, Italy, $280.6 million (9).

9. Liverpool, England, $269.9 million (8).

10. Schalke, Germany, $268.7 million (16).

11. Tottenham, England, $240.3 million (12).

12. Manchester City, England, $225.1 million (21).

13. Juventus, Italy, $204.3 million (10).

14. Marseille, France, $199.6 million (15).

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 (-).