Real Madrid topped the rich club list for the third year in a row.

In the latest football rich list, Real Madrid came top of the league for the third season in a row.

Based on the revenues generated in the season 2006 - 2007, Madrid sit proudly above Manchester United in 2nd and Barcelona in third place.

The Deloitte Football Money League

1) Real Madrid: £236.2m
2) Man Utd: £212.1m
3) Barcelona: £195.3m
4) Chelsea: £190.5m
5) Arsenal: £177.6m
6) AC Milan: £153m
7) Bayern Munich: £150.3m
8 ) Liverpool: £133.9m
9) Inter Milan: £131.3m
10) AS Roma: £106.1m
Source: Deloitte: 2006/7

The bank balance of footballs leading clubs is likely to continue rising too, with TV broadcasting rights and increased revenue’s from gate receipts, with Premier League clubs benefiting most. Clubs in the Premier League took an average of £34 per spectator last season, compared with £22 in Spain, £16 in Germany, £15 in Italy and £11 in France.

The money league includes income from ticket sales, merchandising and broadcasting contracts but it does not include transfer revenues and does not calculate profitability.