The annual numbers have been released by Deloitte and show that City have slipped one place to twelfth in list, with Tottenham jumping ahead of them.
However, this would largely have been on the back of Tottenham's Champions League participation in the 2010/11 season. Next years report will see not only City's participation in the competition accounted for but will be the first season where their new sponsorship agreement will be included - which could see them break the top ten:
