This is the top 20 in the Deloitte Football Money League (2002-03 position in brackets):
1 (1) Manchester United - £171.5 million
2 (4) Real Madrid - £156.3 million
3 (3) AC Milan - £147.2 million
4 (10) Chelsea - £143.7 million
5 (2) Juventus - £142.4 million
6 (7) Arsenal - £115.0 million
7 (13) Barcelona - £112.0 million
8 (6) Inter Milan - £110.3 million
9 (5) Bayern Munich - £110.1 million
10 (8) Liverpool - £92.3 million
11 (9) Newcastle United - £90.5 million
12 (11) Roma - £72.0 million
13 (18) Celtic - £69.0 million
14 (16) Tottenham - £66.3 million
15 (15) Lazio - £65.8 million
16 (-) Manchester City - £61.9 million
17 (14) Schalke - £60.5 million
18 (-) Marseille - £58.3 million
19 (-) Rangers - £57.1 million
20 (-) Aston Villa - £55.9 million
City are £62m odd in debt, Arsenal aren’t far off that. All this table needs to complete the joke is Leeds to be included.