Real Madrid top Deloitte's Football cash League for the 11th successive year, generate 577m euros (£439m) in 2014-15.
Barcelona are next with 560.8m euros (£426.6m), through United third on 519.5m euros (£395.2m).
But Deloitte supposed there was a "burly option" United would pass the La Liga sides in after that year's version.
Deloitte is a expert services firm, whose sports instruction business collection produce an annual board of the club with the peak revenues.
The combined income for the peak 20 clubs in the bench rose by 8% from previous year to 6.6bn euro (£5.08m), a new evidence.
Manchester United, who unsuccessful to meet the criteria for also Champions League or Europa League last period, slipped from next to third next a year-on-year fall in revenue.
Barcelona are next with 560.8m euros (£426.6m), through United third on 519.5m euros (£395.2m).
But Deloitte supposed there was a "burly option" United would pass the La Liga sides in after that year's version.
Deloitte is a expert services firm, whose sports instruction business collection produce an annual board of the club with the peak revenues.
The combined income for the peak 20 clubs in the bench rose by 8% from previous year to 6.6bn euro (£5.08m), a new evidence.
Manchester United, who unsuccessful to meet the criteria for also Champions League or Europa League last period, slipped from next to third next a year-on-year fall in revenue.
Though, Deloitte supposed their "strong profitable growth" and "skill to agree imposing new sponsorship deal", such as the £75m-a time Adidas kit agreement, salaried for a be short of of European football.
With the fresh £5.1bn television civil rights deal preliminary from 2016-17 period, Real Madrid would come "under rising pressure" next period and in prospect years, additional Deloitte.
The riches of the Premier League - mostly due to burly distribution deals - income 17 Premier League clubs trait in the top 30.
West Ham create the top 20 for the breach time since 2005-06 with revenues of 160.9m euro (£122.4m), extra than Turkey's peak club, Galatasaray.
Manchester United top the first Deloitte Football cash League in 1998, with overall income of £87.9m.
The report's writer, Deloitte associate Dan Jones, was fraction of the side that compile that table 18 years before and recalls life form ask then whether football's monetary replica was sustainable.
"I still believe this is an enlargement market," he supposed. "If no matter which, present will be a small speeding up of growth in the after that few years.
"It strength level off a slight bit, except that is what it will be quite than any kind of refuse."

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