名次_俱乐部______________国家_____总价值_收入__营收___债务_拥有者或主要股东
Rank_Club________________Country__CValue_Rev___OInc___Deb__Owner_Majority_Shareholder
1____Manchester_United___England__1,186__289___91.0___0____John_Magnier_&_JP_McManus_
2____Juventus____________Italy____828____251___24.0___0____Agnelli_family____________
3____AC_Milan____________Italy____759____230___-9.0___NA___Silvio_Berlusconi_________
4____Real_Madrid_________Spain____751____221___22.0___0____Club_members______________
5____Bayern_Munich_______Germany__617____187___47.0___NA___Club_members______________
6____Internazionale______Italy____558____186___6.0____NA___Massimo_Moratti___________
7____Arsenal_____________England__482____172___36.0___6____Danny_Fiszman_____________
8____Liverpool___________England__447____172___61.0___4____David_Moores______________
9____Newcastle_United____England__398____159___77.0___26___Freddy_Shepherd___________
10___Borussia_Dortmund___Germany__355____142___40.0___10___Norman_Rentrop____________
11___Barcelona___________Spain____345____142___7.1____50___Club_members______________
12___Schalke_04__________Germany__340____136___34.0___29___Club_members______________
13___Chelsea_____________England__339____154___-19.0__0____Roman_Abramovich__________
14___AS_Roma_____________Italy____304____152___-21.0__17___Sensi_family______________
15___Tottenham_Hotspur___England__275____110___18.4___10___Daniel_Levy_______________
16___Celtic______________Scotland_200____100___11.8___15___Dermot_Desmond____________
17___Olympique_Lyonnais__France___194____97____4.9____NA___Jean-Michel_Aulas_________
18___Glasgow_Rangers_____Scotland_166____81____12.2___51___David_Murray______________
19___SS_Lazio____________Italy____162____102___-81.4__49___Capitalia_________________
20___Leeds_United________England__147____106___-41.5__100__Gerald_Krasner_</P>
<P>注释：
所有数字的单位均为百万美元，俱乐部价值和收入依据02/03赛季的数据，并根据20003年6月30日的汇率换算成美元。
CValue:Current Value,当前价值，（1）；
Rev:Revenue,收入；
OInc:Operating Income,营运收入，（2）；
Deb：Debt，负债，（3）。
(1)Value of team based on current stadium deal (unless new stadium is pending) without deduction debt (other than stadium debt).
(2) Earnings before interest, taxes, depreciation and amortization.
(3) Includes stadium debt. NA: Not available.
Rules of the pitch: Team values are Forbes estimates based on the most recent transactions and the enterprise values of publicly traded teams. Most of the data used by Forbes to calculate team values are courtesy of Deloitte & Touche, U.K. Other figures were provided by FKG Sports Consulting, Switzerland and Worldscope via FactSet Research Systems. Club and player research by Godwin Maidment. </P>
