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21st January 2016
10:18am GMT

'Matchday (including ticket and corporate hospitality sales), broadcast rights (including distributions from participation in domestic leagues, cups and European club competitions) and commercial sources (including sponsorship, merchandising, stadium tours and other commercial operations), and rank them on that basis.'
Deloitte have suggested Manchester United will top the table next year, despite the club seeing revenue fall from £433.2m in 2013/14 to £395.2m in 2014/15.
'The return to UEFA Champions League football, as well as the commencement of a number of significant commercial partnerships, will only strengthen the business in 2015/16,' Deloitte says.
'With this in mind, it would not be surprising to see United top next year’s Money League, with the club forecasting revenues of around £500m (around €650m).'
Three Premier League clubs have entered the top 30 for the first time - Leicester City (24th), Crystal Palace (28th) and West Bromwich Albion (29th), while West Ham have climbed into the top 20 after just their third season back in the top flight.
'With over half of the top 30 already made up of Premier League clubs, and the staggering new Premier League domestic broadcast deal coming into effect in 2016/17, there is an outside chance that the Money League top 30 will feature all 20 Premier League clubs in two years’ time,' Deloitte has revealed.
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