Forbes' list of the most valuable football clubs 2008 rankings 2008 rankings

| Rank_ | Team | Country | Value_M | Debt_as_of_value | _change_on_year | Revenue_M | Operating_income_m |
|---|---|---|---|---|---|---|---|
| 13 | Lyon | France | 408 | 7 | 19 | 190 | 15 |
| 14 | Internazionale | Italy | 403 | 0 | -27 | 207 | 21 |
| 15 | Borussia Dortmund | Germany | 323 | 57 | 63 | 122 | 31 |
| 16 | Newcastle United | England | 300 | 43 | 16 | 175 | 12 |
| 17 | Hamburg | Germany | 293 | 0 | 32 | 163 | 41 |
| 18 | Werder Bremen | Germany | 262 | 0 | n/a | 131 | 11 |
| 19 | Valencia | Spain | 254 | 159 | 31 | 145 | -45 |
| 20 | Celtic | Scotland | 227 | 11 | 23 | 151 | 48 |
| 21 | Everton | England | 197 | 30 | 24 | 103 | -1 |
| 22 | West Ham United | England | 195 | 23 | 25 | 115 | -22 |
| 23 | Manchester City | England | 191 | 63 | -8 | 114 | 27 |
| 24 | Aston Villa | England | 190 | 12 | 36 | 106 | -40 |
| 25 | Marseille | France | 187 | 0 | 19 | 134 | 13 |