When Deloitte release their annual list of ‘Richest Football Clubs’, there’s plenty of debate on English football’s earning power, the individual TV deals negotiated by Real Madrid and Barcelona, Manchester United’s position at the top of the Premier League food chain, insane amounts of debt in the game, and so on.

I thought it would interesting to take a closer look at where exactly football clubs are earning their revenues from – and thanks to Deloitte’s data on % of revenues earned through matchday, broadcasting and commercial activities, we can draw the following conclusions (all data pulled from the Guardian):
Commercial Revenues

Bayern Munich are miles ahead of the competition when it comes to commercial revenues, with a whopping 171.19m Euros earned in 2009/2010. Real Madrid are 2nd with 149.12m, with Barcelona 3rd at 123.41m Euros in 09/10. United are, predictably, the best performing English club with a ‘paltry’ 97.94m Euros. This tells us three things:

One, you can’t ‘blame’ TV deals as the only factor in Madrid’s and Barcelona’s financial strength.

Two, English clubs have, theoretically speaking, a lot of margin to improve when it comes to commercial activities, and this in part is behind their bullishness in being able to manage their debts / meet UEFA’s FFP policy.

more, http://soccerfiesta..com/2011/02/analysis-of-top-50-richest-football.html