<P> As of 1 June 2017 </P> <Table> <Tr> <Th> Rank </Th> <Th> Team </Th> <Th> Country </Th> <Th> Value <P> In millions </P> </Th> <Th> Debt as% of value </Th> <Th>% change on year </Th> <Th> Revenue ($M) </Th> </Tr> <Tr> <Td> </Td> <Td> Manchester United </Td> <Td> England </Td> <Td> 3,690 </Td> <Td> 6 </Td> <Td> 11 </Td> <Td> 850 </Td> </Tr> <Tr> <Td> </Td> <Td> Barcelona </Td> <Td> Spain </Td> <Td> 3,635 </Td> <Td> 6 </Td> <Td> </Td> <Td> 688 </Td> </Tr> <Tr> <Td> </Td> <Td> Real Madrid </Td> <Td> Spain </Td> <Td> 3,580 </Td> <Td> </Td> <Td> - 2 </Td> <Td> 688 </Td> </Tr> <Tr> <Td> </Td> <Td> Bayern Munich </Td> <Td> Germany </Td> <Td> 2,713 </Td> <Td> 0 </Td> <Td> </Td> <Td> 657 </Td> </Tr> <Tr> <Td> 5 </Td> <Td> Manchester City </Td> <Td> England </Td> <Td> 2,083 </Td> <Td> 5 </Td> <Td> 8 </Td> <Td> 650 </Td> </Tr> <Tr> <Td> 6 </Td> <Td> Arsenal </Td> <Td> England </Td> <Td> 1,932 </Td> <Td> 16 </Td> <Td> - 4 </Td> <Td> 572 </Td> </Tr> <Tr> <Td> 7 </Td> <Td> Chelsea </Td> <Td> England </Td> <Td> 1,845 </Td> <Td> 0 </Td> <Td> 11 </Td> <Td> 583 </Td> </Tr> <Tr> <Td> 8 </Td> <Td> Liverpool </Td> <Td> England </Td> <Td> 1,492 </Td> <Td> 7 </Td> <Td> - 4 </Td> <Td> 523 </Td> </Tr> <Tr> <Td> 9 </Td> <Td> Juventus </Td> <Td> Italy </Td> <Td> 1,258 </Td> <Td> 7 </Td> <Td> - 3 </Td> <Td> 379 </Td> </Tr> <Tr> <Td> 10 </Td> <Td> Tottenham Hotspur </Td> <Td> England </Td> <Td> 1,058 </Td> <Td> 17 </Td> <Td> </Td> <Td> 377 </Td> </Tr> <Tr> <Td> 11 </Td> <Td> Paris Saint - Germain </Td> <Td> France </Td> <Td> 841 </Td> <Td> 0 </Td> <Td> </Td> <Td> 578 </Td> </Tr> <Tr> <Td> 12 </Td> <Td> Borussia Dortmund </Td> <Td> Germany </Td> <Td> 808 </Td> <Td> 0 </Td> <Td> - 3 </Td> <Td> 315 </Td> </Tr> <Tr> <Td> 13 </Td> <Td> A.C. Milan </Td> <Td> Italy </Td> <Td> 802 </Td> <Td> 73 </Td> <Td> - 3 </Td> <Td> 238 </Td> </Tr> <Tr> <Td> 14 </Td> <Td> Atlético Madrid </Td> <Td> Spain </Td> <Td> 732 </Td> <Td> 9 </Td> <Td> 16 </Td> <Td> 234 </Td> </Tr> <Tr> <Td> 15 </Td> <Td> West Ham United </Td> <Td> England </Td> <Td> 634 </Td> <Td> 11 </Td> <Td> 17 </Td> <Td> 213 </Td> </Tr> <Tr> <Td> 16 </Td> <Td> Schalke 04 </Td> <Td> Germany </Td> <Td> 629 </Td> <Td> 7 </Td> <Td> - 4 </Td> <Td> 249 </Td> </Tr> <Tr> <Td> 17 </Td> <Td> Roma </Td> <Td> Italy </Td> <Td> 569 </Td> <Td> </Td> <Td> - 2 </Td> <Td> 242 </Td> </Tr> <Tr> <Td> 18 </Td> <Td> Inter Milan </Td> <Td> Italy </Td> <Td> 537 </Td> <Td> 37 </Td> <Td> - 4 </Td> <Td> 199 </Td> </Tr> <Tr> <Td> 19 </Td> <Td> Leicester City </Td> <Td> England </Td> <Td> 413 </Td> <Td> 0 </Td> <Td> - </Td> <Td> 191 </Td> </Tr> <Tr> <Td> 20 </Td> <Td> Napoli </Td> <Td> Italy </Td> <Td> 379 </Td> <Td> 0 </Td> <Td> - 4 </Td> <Td> 158 </Td> </Tr> </Table> <Tr> <Th> Rank </Th> <Th> Team </Th> <Th> Country </Th> <Th> Value <P> In millions </P> </Th> <Th> Debt as% of value </Th> <Th>% change on year </Th> <Th> Revenue ($M) </Th> </Tr> <Tr> <Td> </Td> <Td> Manchester United </Td> <Td> England </Td> <Td> 3,690 </Td> <Td> 6 </Td> <Td> 11 </Td> <Td> 850 </Td> </Tr>

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