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FACTBOX-Soccer-Top 10 clubs by revenues

 MILAN, March 2 (Reuters) - Real Madrid and Barcelona topped
the world's richest club followed by Manchester United,
according to an annual survey by accountancy firm Deloitte
released on Tuesday.     
 The combined revenues of the top 20 clubs grew by 26 million
euros ($35.16 million) to over 3.9 billion euros in 2008-09,
amid the global economic downturn.
 However, nine of the clubs reported a decrease in revenues
in local currency on the previous season.
 Following are details of the top 10 clubs by revenues
featuring in the latest Deloitte "Football Money League".
 (All 2008/09 figures in million euros, previous position in
brackets).
 1 (1) REAL MADRID
 Revenues: 401.4 (from 365.8)
 
 Matchday: 101.4
 Broadcasting: 160.8
 Commercial: 139.2
 
 2 (3) FC BARCELONA
 Revenues: 365.9 (from 308.8)
 
 Matchday: 95.5
 Broadcasting: 158.4
 Commercial: 112.0
 
 3 (2) MANCHESTER UNITED
 Revenues: 327.0 (from 324.8)
 
 Matchday: 127.7
 Broadcasting: 117.1
 Commercial: 82.2
 
 4 (4) BAYERN MUNICH
 Revenues: 289.5 (from 295.3)
 
 Matchday: 60.6
 Broadcasting: 69.6
 Commercial: 159.3
 
 5 (6) ARSENAL
 Revenues*: 263.0 (from 264.4)
 
 Matchday: 117.5
 Broadcasting: 89.0
 Commercial: 56.5
 (*In million pounds: 224 from 209.3)
 
 6 (5) CHELSEA
 Revenues: 242.3 (from 268.9)
 
 Matchday: 87.4
 Broadcasting: 92.9
 Commercial: 62.0
 
 7 (8) LIVERPOOL
 Revenues: 217.0 (from 207.4)
 
 Matchday: 49.9
 Broadcasting: 87.6
 Commercial 79.5
 
 8 (11) JUVENTUS
 Revenues: 203.2 (from 167.5)
 
 Matchday: 16.7
 Broadcasting: 132.2
 Commercial: 54.3
 
 9 (10) INTER MILAN
 Revenues: 196.5 (from 172.9)
 
 Matchday: 28.2
 Broadcasting: 115.7
 Commercial: 52.6
 
 10 (7) AC MILAN
 Revenues: 196.5 (from 209.5)
 
 Matchday: 33.4
 Broadcasting: 99.0
 Commercial: 64.1
 
 (Editing by Alison Wildey
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