Manchester United made commercial revenue grow by 100m euros (£71m), accumulated over 689m euros revenue record - dethrone Real Madrid Fc who held top spot for 11 years
Evaluation shows Combined revenue for the top 20 clubs during the 2015-16 season grew 12% to 7.4bn euros (£6.41bn) - a new record. It is the first time Manchester United have topped the annual Deloitte Football Money League since the 2003-04 season.
Real drop down to third, behind Spanish rivals Barcelona, who remain in second spot. German giants Bayern Munich move up a position to fourth and Manchester City also climb a spot to fifth - having generated 524.9 euros (£392.6m) - up from 463.5 euros (£352.6m) during the previous season.
Eight Premier League clubs make the top 20, with revenues totalling nearly 3.2bn euros (£2.4bn). Arsenal, Chelsea, Liverpool and Tottenham remain in seventh, eighth, ninth and 12th place, with West Ham in 18th position.
Champions Leicester City (20th) enter the top 20 for the first time. They produced a revenue of 172m euros (£128m), five times the revenue generated two seasons before in 2013-14. Prediction revealed Manchester United may still drop from the 1st position held on stiff competitions from likes of Barcelona and Real Madrid due to lack of chqmpions league football feature, less commercial market demanding and, weakening of pounds against Euros.
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