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The top 20 European clubs with the most valuable players

Manchester City have overtaken Real Madrid as having the highest value of players on their balance sheet, but which other clubs make the top 20?

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#20 BAYER LEVERKUSEN

Players' balance sheet value: €112 million Getty

#19 SOUTHAMPTON

Players' balance sheet value: €114 million FRANCISCO LEONG/AFP/Getty Images

#18 BENFICA

Players' balance sheet value: €115 million Gettyimages

#17 AS MONACO

Players' balance sheet value: €128 million Getty

#16 TOTTENHAM HOTSPUR

Players' balance sheet value: €132 million Getty Images

#15 VALENCIA

Players' balance sheet value: €142 million Getty Images

#14 ATLETICO MADRID

Players' balance sheet value: €144 million Getty

#13 NEWCASTLE UNITED

Players' balance sheet value: €154 million Getty

#12 BAYERN MUNICH

Players' balance sheet value: €160 million Getty Images

#11 INTER

Players' balance sheet value: €161 million Getty Images

#10 JUVENTUS

Players' balance sheet value: €186 million getty images

#9 AS ROMA

Players' balance sheet value: €193 million Getty Images

#8 PARIS SAINT-GERMAIN

Players' balance sheet value: €193 million Getty

#7 ARSENAL

Players' balance sheet value: €197 million Getty

#6 BARCELONA

Players' balance sheet value: €202 million Getty

#5 LIVERPOOL

Players' balance sheet value: €249 million Getty Images

#4 CHELSEA

Players' balance sheet value: €323 million Getty Images

#3 MANCHESTER UNITED

Players' balance sheet value: €323 million Getty Images

#2 REAL MADRID

Players' balance sheet value: €334 million Getty Images

#1 MANCHESTER CITY

Players' balance sheet value: €362 million