LONDON: Barcelona is the most valuable club in the world for the first time – at 3.46 billion pounds.
The Nou Camp giants overtook La Liga rivals Real Madrid after five years in a row in second place.
The two Spanish clubs recorded earnings of 576 million pounds last year and a debt value at six per cent.
European kings Bayern Munich climbed one rung to third place while English club Manchester United jumped from sixth to fourth.
In the previous 16 years, Real Madrid and United have dominated the throne as the most valuable clubs.
Other English clubs that are also in the top 10 are Liverpool, Manchester City, Chelsea, Arsenal and Spurs.
The highest debt percentage was recorded by Roma at 56 percent with Tottenham in second place at 39 percent.