LONDON -- Real Madrid and Barcelona are soccers biggest moneymakers for the fifth straight year, and Manchester United lost its place among the top three biggest-earning clubs for the first time. United, which is enduring a lacklustre season under new manager David Moyes, dropped to fourth behind European champion Bayern Munich in the Football Money League compiled by accountancy firm Deloitte. The biggest growth in 2012-13 was at Paris Saint-Germain, which went from 10th to fifth as the clubs global profile was enhanced by David Beckhams four-month spell in the championship-winning team. Madrid stayed on top for the ninth straight year after revenue rose slightly to $703 million. Spanish rival Barcelona had revenues of $654 million. "Real Madrid remain firmly at the top of the Money League, even though the club experienced a trophy-less end to the 2012-13 season," said Dan Jones, a partner in the sports business group at Deloitte. "Despite tough economic conditions, particularly within Spain, the clubs ability to generate substantial commercial revenue both domestically and internationally is central to their success. "This helped widen the gap to their nearest rivals in the Money League, Barcelona, to 36 million pounds. Both Spanish clubs enjoy substantial revenue from individually negotiated broadcast deals, which is key in contributing to their overall revenue advantage over their European peers." In Germany, Bayerns income jumped 17 per cent to $584 million as the German club won the Champions League, Bundesliga and German Cup. Uniteds growth was slower — 13 per cent to $602 million — as the team collected the Premier League title before manager Alex Ferguson retired in May. "It is the first time Manchester United have dropped out of the top three but Bayern had an exceptional year," Jones said. "Next year United will have the Chevrolet (shirt sponsorship) deal plus other new commercial deals in their figures, and the new Premier League TV deal so we are confident they will be back in the top three." But in the Premier League, United is seventh, 14 points behind leader Arsenal, with a fight to secure one of the four Champions League spots. "The longer term depends in part what happens on the pitch and if they do not qualify for next seasons Champions League that is probably worth 50 million euros directly in terms of money from TV and attendances at Old Trafford," Jones said. Deloitte revealed details of clubs yet to publish their 2012-13 accounts, including two of the biggest spending clubs, Paris Saint-Germain and Manchester City, who face a challenge complying with UEFAs Financial Fair Play regulations. The Gulf-owned teams have benefited from sponsorship deals related to their owners. Income at Qatar-owned PSG soared by 180 per cent to $540 million as it won the French league for the first time in 19 years. "We expect to see them become a mainstay in the top five in years to come, backed by their ambitious Qatari owners and strong commercial support," said Austin Houlihan of Deloitte. "The high-profile signing of David Beckham in the second half of the 2012-13 season only served to enhance the clubs worldwide profile. Importantly, commercial success off the pitch is translating into improved on-pitch performance for the club." Man Citys turnover increased by 17 per cent to $449 million despite the Abu Dhabi-owned team failing to win a trophy last season. Two Premier League rivals are directly below City, with Chelsea seeing turnover drop slightly to $431 million and Arsenals rising to $404 million. Athletics Jake Smolinski Jersey . The Cavs announced the move Saturday, one day after LeBron James said hes returning to Cleveland. 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They reached agreement Thursday on a $14 million, two-year deal with reliever Fernando Rodney, according to a person familiar with the deal. The person spoke on condition of anonymity because the agreement was subject to a physical. The deal, first reported by ESPN, also includes performance bonuses. The agreement with Rodney is general manager Jack Zdurienciks latest splurge in a busy off-season. Seattles big splash was the signing of second baseman Robinson Cano to a $240 million, 10-year contract, but the team followed with deals for Corey Hart, Logan Morrison and John Buck Rodney had 37 saves for Tampa Bay last season, appearing in 68 games. He saved 85 games in two seasons for the Rays and will be reunited with new Seattle manager Lloyd McClendon. The pair was together in Detrooit where Rodney pitched from 2002-09 and was one of the top relievers in baseball.dddddddddddd After two down seasons with the Los Angeles Angels, Rodney revitalized his career with an All-Star season for the Rays in 2012 and another solid campaign in 2013. Rodney had a career-best 48 saves and a 0.60 ERA with the Rays in 2012. Rodney will go into spring training with the chance to claim the closer role for the Mariners. It was a position of inconsistency a year ago with Tom Wilhelmsen starting the season as the Mariners closer before struggles led to Danny Farquhar getting an opportunity. Wilhelmsen finished with 24 saves but none after July 28 when he was sent down to Triple-A Tacoma and appeared in eight games. Farquhar took over as Seattles closer in August and had 16 saves. AP Sports Writer Ronald Blum contributed to this report. 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