Manchester United top global earnings

English Premiership champions Manchester United have again topped the rich list of football clubs based on last season's income.

The list, produced by accountants Deloitte, revealed that United's income was 167.83 million pounds (308 million dollars) last term, well ahead of nearest rivals Juventus.

Juventus, owned by the Fiat car firm, earned 145.75 million pounds (267.5 million dollars).

European Champions League winners AC Milan, owned by Italian prime minister Silvio Berlusconi, were the third richest club with an income of 133.66 million pounds (245.3 million dollars).

David Beckham's Real Madrid are fourth after earning 128.5 million pounds (235.8 million dollars).

Manchester United also come out on top against the biggest sporting franchises in the United States, where the New York Yankees head the list with an income equivalent of 162.7 million pounds (298.6 million dollars).

Arsenal, who have finally confirmed plans to move to a new stadium to boost revenue, were named as the seventh richest club.

And they have now secured funding for the 60,000-seater stadium, which they expect to be open for the 2006/07 season.

Arsenal raised 260 million pounds for the Ashburton Grove project via a senior loan facility from a stadium facilities banking group, and added 97 million pounds themselves through Granada, Nike and sale of land

They earned 99.87 million pounds (183.3 million dollars) last season.

Chelsea, now backed by the financial muscle of billionaire Roman Abramovich, are 10th with 89.32 million pounds (164 million dollars).

Football Income Rich List:

1. Manchester United 167.83 million pounds (308 million dollars).

2. Juventus 145.75m (267.5m).

3. AC Milan 133.66m (245.3m).

4. Real Madrid 128.5m (235.8m).

5. Bayern Munich 108.6m (200m).

6. Inter Milan 108.4m (199m).

7. Arsenal 99.87m (183.3m).

8. Liverpool 99.74m (183m).

9. Newcastle United 92.73m (170.2m).

10. Chelsea 89.32m (164m).