English football's Manchester United are once again the world's top club for generating revenue in 2017.
The annual Deloitte Football Money League report -- released on Tuesday and based on 2016-17 seasonal records -- shows Manchester United's earnings reached €676.3 million ($829.1 million).
Deloitte said the English club's succes in the Europa League -- UEFA's second-tier competition after the Champions League -- constituted the "critical factor" in edging out Real Madrid and Barcelona, respectively second and third.
Manchester United's commercial revenues (€325.2 million) make up the lion's share of the total. Broadcast revenue amounted to €225.9 million while €125.2 million were pocketed on match days.
Spain's Real Madrid totaled €674.6 million while Barcelona followed with €648.3 million as revenue in 2017, says the report.
Germany's Bayern Munich, who have won five consecutive Bundesliga titles, are in fourth place €587.8 million woth of revenue in 2017. The Bavarian club claimed €343.4 million in commercial revenue.
"Bayern have the highest commercial revenue of any football club globally, supported by long-standing investment agreements," says the Deloitte report.
Manchester City's €527.7 million in revenue puts them fifth.
"This year's Money League sees a record 10 English clubs in the top 20," says the report. "The top 20 remains consistent in composition for the fourth consecutive year."
Top five clubs in the Deloitte Football Money League are as follows:
| Club | 2017 revenue (Million euros) | 2016 revenue (Million euros) |
| 1. Manchester United | 676.3 | 689 |
| 2. Real Madrid | 674.6 | 620.1 |
| 3. Barcelona | 648.3 | 620.2 |
| 4. Bayern Munich | 587.8 | 592 |
| 5. Manchester City | 527.7 | 524.9 |
