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THE gloom surrounding Manchester United's current predicament may deepen further after the club dropped out of the top three of Europe's top-earning clubs for the first time.

United, 14 points behind Premier League leaders Arsenal and knocked out of the League Cup on penalties by Sunderland, are now fourth in the Deloitte Football Money League behind Real Madrid, Barcelona and Bayern Munich based on income from the 2012/13 season.

The money table has been compiled by Deloitte since 1997, and for the first eight years United were the biggest-earning club in the world only to be overtaken first by Real Madrid, then Barcelona and now Bayern.

The table has also recorded a huge rise in income by Qatari-owned French club Paris St Germain, with earnings rocketing by a record 81pc to see the team rise from 10th to fifth in the table.

Top five: Real Madrid (€518.9m), Barcelona (€482.6m), Bayern (€431.2m), Manchester United (€423.8m) and PSG (€398.8m).