VfB Stuttgart, Germany

Ranking 2008: 18 (Ranking 2007: n/a)

Revenues: €111.5 million ($142.9 million)

Revenue Sources: Commercial (44%), Game day (17%), Broadcasting (39%)

After winning Germany's domestic Bundesliga in the 2006-2007 season, Stuttgart made its first appearance in the elite soccer club rankings, thanks to a revenue boost from participating in the UEFA Champions League tournament. The German club still earns the lion's share of its revenues from commercial deals, including a jersey sponsorship agreement with energy company EnBW and long-term deals with stadium rights partner Mercedes-Benz and jersey supplier Puma.