West Ham United have been listed at 19th place in Deloitte's annual 'Football Money League'.
The league, which takes into account a club's total income has United at 19th place - the first the club has appeared in the list since relegation in 02/03.The club's annual income is estimated by Deloittes to be £60.1m, making United England's eighth biggest club in terms of revenue. The Hammers are one of only two clubs on the list - the other being German outfit Schalke - never to have won their domestic Championship.
United's position - which is based upon figures from the 2005/06 season - was boosted by good league form and an appearance in the 2005 FA Cup Final. The £60.1m consists of £16.5m matchday revenue, £28.2m from broadcasting revenue and £15.4m from commercial ctivities.
The full list is as follows. Parethesis indicate last year's placing.
Deloitte Football Money League, 2007
1.(1) Real Madrid (Spain) £202m
2.(6) Barcelona (Spain) £179.2m
3.(4) Juventus (Italy) £173.7m
4.(2) Man Utd £167.8m
5.(3) Milan (Italy) £165m
6.(5) Chelsea £152.8m
7.(9) Inter (Italy) £142.8m
8.(7) Bayern Munich (Germany) £141.5m
9.(10) Arsenal £133m
10.(8) Liverpool £121.7m
11.(15) Lyon (France) £88.3m
12.(11) Roma (Italy) £87.8m
13.(12) Newcastle Utd £85.9m
14.(14) Schalke (Germany) £84.9m
15.(13) Tottenham £74.1m
16.(-) Hamburg (Germany) £70.4m
17.(17) Man City £61.8m
18.(-) Rangers (Scotland) £61.2m
19.(-) WEST HAM UNITED £60.1m
20.(-) Benfica (Portugal) £42.8m
Clubs slipping out of the top 20 this year were Lazio (20th last year), Valencia (19th), Everton (18th) and Celtic (16th).
You can view the latest and previous reports here.
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