[MONEY MATTERS] By a considerable margin, Real Madrid and Barcelona are soccer's biggest moneymakers. Real tops the annual list compiled by accounting firm Deloitte for the seventh straight year with revenues of $637 million for the year ending June 30. Barcelona is second with revenues of $598 million. Manchester United was again third with $487 million. Only Bayern Munich, Arsenal and Chelsea at 4-5-6 have more than half the total of Real Madrid. For the top 20 clubs in revenues ...

The top 20 list includes six clubs from England, five from Italy, four from Germany, three from Spain and two from France.

Borussia Dortmund, Valencia and Napoli replaced Atletico Madrid, VfB Stuttgart and Aston Villa in the top 20.

Deloitte Football Money League 2012
(total revenue for 2010-11)
1. Real Madrid $637 million
2. Barcelona $598 million
3. Man. United $487 million
4. Bayern Munich $427 million
5. Arsenal $333 million
6. Chelsea $332 million
7. AC Milan $312 million
8. Inter Milan $281 million
9. Liverpool $270 million
10. Schalke $269 million
11. Tottenham $240 million
12. Man. City $225 million
13. Juventus $204 million
14. Marseille $200 million
15. Roma $191 million
16. Bor. Dortmund $184 million
17. Lyon $176 million
18. Hamburg $171 million
19. Valencia $155 million
20. Napoli $153 million