Manchester United retained its top spot for a second consecutive year in the Deloitte Football Money League, generating total revenue of €676 million (£581 million).

Real Madrid moved back above FC Barcelona into second place thanks to strong commercial growth in 2016-17 and a title winning season in domestic and European competitions.

Bayern Munich and Manchester City made up the remainder of the Money League top five.

Aggregate revenue for the top 20 Money League clubs rose 6% to a record €7.9 billion (£6.8 billion) in 2016-17, with the top three clubs – Manchester United, FC Barcelona and Real Madrid – earning a combined revenue of €2 billion for the first time.

A place in the top 20 now requires revenue of about €200m, a 16% increase on last year and double the amount required in the 2010 edition of the Money League.

The English Premier League has 10 teams in the top 20 this year, the highest ever from one country, with Southampton (18th) making its debut in the Money League top 20, Manchester City consolidating its place in the top five, and Leicester City rising to 14th from 20th last year.

Outside the top 20, there are four more English clubs ranked 21-30, including AFC Bournemouth making a debut in 28th place.