Spanish giants Real Madrid remain the world's wealthiest soccer club, and their arch-rivals Barcelona are in the runners-up place in money rankings, according to figures published Thursday.

Real held on to the top spot they secured for the first time last year, with revenue of 202 million pounds (306 million euros, 397 million dollars) for the 2005-06 season, the annual Football Money League from accountants Deloitte showed.

Last year's Primera Liga and European champions Barcelona, who last time were in sixth position, moved into the runners-up slot with 179.1 million pounds.

Manchester United slipped two places to fourth with 167.8 million pounds while Italy's Juventus moved up one from fourth to third with 173.7 million pounds.

Dan Jones, from Deloitte's Sports Business Group, said: "The two clubs have had contrasting strategies, with Real focusing on driving commercial revenue from recruiting its 'Galactico' players and Barcelona having a more balanced revenue profile.

The total revenue for the top 20 clubs -- all of them European -- was more than 3.3 billion euros last season.

Eight clubs from England's top-flight league are in the top 20.

There are four from Italy's Serie A, three from the German Bundesliga, two from Spain's Primera Liga and one club each from Scotland, France and Portugal.

Deloitte analysts expect Manchester United to move back up the list next year after expansion of the club's Old Trafford ground is finished and a new television broadcast deal that will boost revenues at Premiership clubs.