<H4></H4><H4>Manchester United (Empire Strikes Back)is the most valuable soccer team despite $64 million less in revenue than Real Madrid due to superior growth prospects for Premiership teams-witness the hefty multiples paid for the Premiership's Aston Villa and Liverpool during the past year. Top value gainer Olympique Lyonnais went public in February. </H4><H4>The Top Ten</H4>
- <LI>Manchester United <LI>Real Madrid <LI>Arsenal <LI>Bayern Munich <LI>AC Milan <LI>Juventus <LI>Internazionale Milan <LI>Chelsea <LI>Barcelona <LI>Shalke 04 </LI>