Earlier this month, the club applied to be listed on the New York Stock Exchange as the Glazer family seeks to raise $100 million (£64 million) to reduce a debt level that, the application noted, "could adversely affect our financial health and competitive position".
United were valued at £1.43 billion in the latest Forbes top 50, down from £1.65 billion in the 2011 list, but were still rated 19% more valuable than their closest rivals, Real Madrid..
All 32 NFL franchises made the top 50 list, with the Dallas Cowboys, Washington Redskins, New England Patriots and Super Bowl champions New York Giants all securing spots in the top ten.
The Forbes top 50 included seven football teams, with Arsenal falling three places to tenth and Barcelona up 18 to eighth.
The Forbes Top Ten:
1 Manchester United - £1.43bn
2 Real Madrid - £1.20bn
3= NY Yankees - £1.18bn
3= Dallas Cowboys - £1.18bn
5 Washington Redskins - £1bn
6= LA Dodgers - £895m
6= NE Patriots - £895m
8 Barcelona - £838m
9 New York Giants - £831m
10 Arsenal - £825m
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