Manchester United have only scraped the surface of their earning potential, it has been revealed.
Manchester United are second in Deloitte's annual Football Money League with £212m, Chelsea have moved up to fourth and Arsenal are fifth on the back of their lucrative first year at the Emirates Stadium.
Dan Jones, a partner in the sports business group at Deloitte, told the Daily Mail: "Manchester United estimate they have a worldwide fan base of 330million, with 139m whom they call active supporters.
"But at the moment their revenue is 315m euros (£234m), that's less than one euro per fan. That's the potential they can see around the world."