London: Real Madrid and Barcelona are again the biggest moneymakers in world football.
The Spanish rivals took first and second place in Deloitte's annual study of the sport's finances, with heavily indebted English champion Manchester United slipping to third because of the weakness of the British pound.
Deloitte ranked the 20 biggest clubs by revenue.
Madrid generated 401.4 million euros ($567.3 million) in the 12 months ending last June 30.
European champion Barcelona returned to the position it occupied two years ago with 365.9 million euros ($517.2 million).
Manchester United generated 327 million euros ($462.2 million), but would have continued in second place had the pound's value against the euro not dropped by another 7 per cent over the year.