Arsenal move up, Manchester United slide down. And no we are not referring to any league standings.
Arsenal have overtaken Chelsea in the 'rich list' of European clubs while Manchester United have dropped to third place.
The Deloitte Football Money League sees Real Madrid and Barcelona secure the top spots but mainly due to the continuing decline of the pound against the euro.
Real Madrid has topped the 'rich list' for the last five years but Barcelona's unprecedented success last season where they won five trophies has seen them overtake Manchester United despite a 9% rise in income at Old Trafford.
Liverpool, who enjoyed an 11% revenue increase, rose a place to seventh above AC Milan. There are seven English sides in the top 20 in Europe - Tottenham are 15th, Manchester City 19th and Newcastle 20th.
The two Spanish giants have one significant advantage in revenue terms in that they negotiate their own individual television rights while the Premier League have a collective deal which is shared much more equally among all 20 clubs.
Deloitte Football Money League - 2008-09 revenue, (last year's position in brackets):
1 (1) Real Madrid £341.9million
2 (3) Barcelona £311.7m
3 (2) Man Utd £278.5m
4 (4) Bayern Munich £246.6m
5 (6) Arsenal £224.0m
6 (5) Chelsea £206.4m
7 (8) Liverpool £184.8m
8 (11) Juventus £173.1m
9 (10) Internazionale £167.4m
10 (7) AC Milan £167.4m
11 (15) Hamburg £124.9m
12 (9) Roma £124.7m
13 (12) Lyon £118.9m
14 (16) Marseille £113.5m
15 (14) Tottenham £113.0m
16 (13) Schalke £106.0m
17 (n/a) Werder Bremen £97.7m
18 (20) B Dortmund £88.1m
19 (n/a) Man City £87.0m
20 (17) Newcastle £86.0m
Credits: Espnstar
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