The 2016 Deloitte Football Money League detailing the 2014/15 season measures a club's earnings from matchday revenue, broadcast rights and commercial sources, and ranks them on that basis.
Real Madrid retained their place at the summit for the 11th year in a row, having generated £439m.
Manchester United is Second, Bayern Munich is third with FC Barcelona and Paris Saint-Germain completing the top five team.
Manchester City climbed to sixth position with Chelsea and Arsenal dropping to the seventh and Eighth position respectively while Liverpool in ninth and Juventus in tenth position complete the top ten team in the latest raking.
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