United are still top of the league

It is Manchester United's dream come true: a league which they always win, and where goalkeeping blunders make no difference

It is Manchester United's dream come true: a league which they always win, and where goalkeeping blunders make no difference. The accountant Deloitte & Touche yesterday released their latest list of the world's richest clubs, based on figures from the 1999/2000 season, and British clubs are firmly in control.

The top 20 list is dominated by England and Italy, with both nations contributing seven clubs. The German Bundesliga and Spanish Primera Liga each have two clubs, with one from both Scotland and France.

United remain in the top spot with a turnover of £117 million sterling, but the only English club to move up in the league over the last year is Leeds, who have risen four places to number 13.

"Stadium development continues to be a key factor in English clubs' business supremacy, and these clubs' business models allow them to generate revenue from those assets on and off-season," said Gerry Boon, head of the company's sport unit.

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After Bordeaux, in 21st place, come Celtic - who have dropped from the top 20 despite a £5 million increase in turnover - Sunderland, Aston Villa and West Ham.

Leeds' Stephen McPhail's chances of being picked in the Republic of Ireland squad for the 2002 World Cup have received a blow with the news the midfielder will be sidelined until Christmas at least with a knee injury.

Robbie Fowler completed his move to Leeds United from Liverpool yesterday after passing intensive medical tests. The Elland Road club have called a news conference noon today when they will present Fowler, who could cost up to £11 million, to the media.

He could make his debut in Sunday's game against Fulham, where, on his Liverpool debut, he scored all five during a 5-0 win in a League Cup tie in 1993.

Leeds are considering whether to make an improved bid for Nottingham Forest's Jermaine Jenas after having a £4 million offer rejected.

English chairmen are to examine whether the Football League needs restructuring but have played down the prospect of a new, two-tier premier league.

The idea, code-named "Phoenix", would involve English Division One clubs and Scottish pair Celtic and Rangers joining the current English premier league in an expanded two-division format.

Former Scotland international Mo Johnston, who has played the last six seasons with US Major League Soccer team the Kansas City Wizards, has retired after 21 years in the game.

Johnston was the first openly Catholic player to sign for Rangers, moving to Ibrox in 1989 after previously playing for Glasgow rivals Celtic.

Leicester have sealed the signing of Middlesbrough striker Brian Deane for a nominal fee.

Scotland will have two representatives in the Champions League for the season after next following a jump in their UEFA co-efficient rating.

Paolo di Canio has won FIFA's Fair Play Award for 2001 for "a special act of good sportsmanship" in West Ham's game at Everton last December.