The American business magazine ranks Manchester United as being worth 1.86 billion US dollars (£1.12bn), ahead of Real Madrid (£900million) and Arsenal (£700m).
Two other Premier League sides are in the top 10, with Chelsea (£400m) in seventh place and Liverpool (£332m) in ninth.
Former Manchester United and Real Madrid midfielder David Beckham continues to dominate the list of highest earning players thanks to recent endorsement deals with Pepsi and Electronic Arts.
His earnings last year were estimated at £24m, ahead of Cristiano Ronaldo (£23m) and Lionel Messi (£19m).
It is the seventh consecutive year that Manchester United have topped the Forbes list and Real Madrid and Arsenal, now under the control of majority shareholder Stan Kroenke, remain second and third.
Barcelona have dropped to fifth place however, with German side Bayern Munich leapfrogging the Catalan team.
AC Milan are the highest-placed Italian side on the list in sixth place, with Juventus in eighth and Inter Milan 10th.
The full lists will be published in Forbes magazine's May 9 issue.
See Also → Top richest clubs according to Deloitte’s annual report and Top highest paid football player according to a survey by France Football magazine
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