10. Arsenal | €109,123 average weekly wage | The Gunners make the top 10 but are some way behind title rivals Chelsea, Manchester City and United.
9. New York Yankees | €114,762 average weekly wage | One of only two non-football clubs in the top 10 the Yankees are the only team in the top 10 to have spent less than last year.
8. Chelsea | €117,172 average weekly wage | The newly crowned Premier League champions have a wage bill that is less than both of their Manchester rivals.
7. Bayern Munich | €131,560 average weekly wage | The German champions remain in seventh place having been overtaken by Manchester United.
6. Manchester United | €137,783 average weekly wage | Louis van Gaal’s side have leapfrogged Bayern Munich but are still behind their city rivals.
5. LA Dodgers | €137,800 average weekly wage | The Dodgers are the highest ranked non-football club in the survey.
4. Barcelona | €138,835 average weekly wage | The Spanish champions have spent slightly more than last year which sees them move up a place from fifth.
3. Manchester City | €147,669 average weekly wage | Manuel Pellegrini’s men pay the biggest wages in the Premier League but have slipped a couple of places after topping the list for the last two surveys
2.Real Madrid | €148,397 average weekly wage | The Spanish giants have moved up from fourth in the list to second and are some way ahead of their rivals, Barcelona.
1. Paris Saint-Germain | €155,998 average weekly wage | The French champions are top of the pile for the first time, moving ahead of Manchester City and Real Madrid.