Manchester United have produced a record £515m revenue last year, according to Football Money League.
Football Money League is an annual report on the financial performances of football clubs. The report is compiled by financial consultancy firm Deloitte.
It is the first time Manchester United have topped the annual Deloitte Football Money League since the 2003-04 season.
Real Madrid and their Catalan rivals Barcelona are second and third, respectively, on the list.