The FourFourTwo.com Rich List 2010/11, in association with Leaders in Football, brings you the wealthiest people involved in British football - managers, players, chairmen (and chairwomen), shareholders, board members and a reserve team manager...
1. Sheikh Mansour bin Zayed Al Nahyan £20bnManchester City Age 40 (Last year £17bn, 2nd) Sheikh Mansour bin Zayed Al Nahyan has spent £325m on new players at Manchester City in two years, after buying the club for £210m in August 2008. But the transfer figure may actually be under what he had budgeted for. Some £500m has been earmarked for transfer deals alone, including any receipts from sales that the club achieved in that time. The money is still there waiting to be spent. It explains the extraordinary spending power of City and why it has assembled a galaxy of world stars including, since just last year, David Silva, Yaya Toure, Mario Balotelli, Jerome Boateng and James Milner. And as the brother of the ruler of oil-rich Abu Dhabi, Mansour has the financial firepower to give City even more. The Sheikh has political power, as a member of the federal cabinet of the United Arab Emirates and Minister of Presidential Affairs; he is married to the daughter of Dubai's ruler Sheikh Mohammed bin Rashid Al-Maktoum; and the Abu Dhabi assets tied in with his family fortune are thought to be nearly £400 billion. He’s not going anywhere. We raise his fortune this year to £20 billion as the rising oil price will be good news for Abu Dhabi and the Eastlands faithful alike. FourFourTwo.com's Manchester City news page
RICH LIST Top 100 overall * The Top 20 Players * The Top 10 Managers LAST YEAR Top 100 overall * Top 20 Players * Top 10 Managers FEATURE How the Rich List is calculated NEWS Sheikh Mansour topples Lakshmi Mittal NEWS Rooney plunges down Rich List NEWS Abramovich falls to fourth in Rich List
2. Lakshmi Mittal & family £17bnQPR Age 60 (Last year £18.4bn, 1st) Lakshmi Mittal will be delighted that his 2007 purchase of a 20% stake in QPR is paying off at last. By late September the Hoops were steering clear at the top of the Championship and looking good to be in the promotion race for the rest of the 2010-11 season. It will take some steel, but then steel is where the team’s biggest benefactor made his fortune. Now boss of the world’s largest steel maker – his family company Arcelor-Mittal – Mittal worked in the family business until 1995, when he separated his own steel operation from the family’s Indian businesses and went his own way. He settled in London, where he loves to live, and stayed there. Mittal’s family stake in the company is now worth £13 billion. In all, with past dividends, a £4 billion investment portfolio and other assets, we estimate that the Mittal family is now worth £17 billion – plenty enough to help Neil Warnock’s QPR to glory. FourFourTwo.com's QPR news page 3. Alisher Usmanov £8bnArsenal Age 57 (Last year £1.3bn, 9th) Uzbek-Russian tycoon Alisher Usmanov has a stake in Arsenal now worth £172m. Showing admirable commitment for one of the wealthiest men in football, he says of his interest in the Gunners: "My love for Arsenal is like that of a man for a woman. It is not something you can sell." The son of a former state prosecutor in Tashkent, Usmanov graduated in 1976 from the Moscow State Institute for International Relations, and became rich through steel and iron ore mines. He has a stake in Metalloinvest, Russia's biggest iron ore miner, which is worth nearly £6.5 billion. His more recent investments are in media, telecoms and banking, as well as a £48 million mansion in North London. In September 2007, Usmanov splashed out £20m to buy the art collection of the late cellist Mstislav Rostropovich for a state museum. With the recent stock market improvements, we raise Usmanov to £8 billion this year. FourFourTwo.com's Arsenal news page 4. Roman Abramovich £7.4bnChelsea Age 43 (Last year £7.8bn, 3rd) Chelsea are recovering their poise under new manager Carlo Ancelotti, having won the Double last season. But owner Roman Abramovich will be hoping that the Blues can at last win the Champions League this season after repeated disappointments. For his part, Abramovich helpfully wrote off £340m of club debt in January and he has now effectively turned his £709m loan to the club into equity. Abramovich has recently diversified his portfolio from oil by taking a stake in the Russian steel group Evraz and mining group Highland Gold. While the stock market turmoil of 2008-09 savaged their share prices, they have recovered of late. On top of dividends, Abramovich and his partners have stakes in the two now worth £1014m. Seven years after Abramovich bought Chelsea for £140m, we value the Russian at £7.4 billion – more than enough, you’d think, to keep the likes of big-spending Manchester City at bay. FourFourTwo.com's Chelsea news page 5. The Liebherr Family £3bnSouthampton Ages various By the time of his tragic death in August, Markus Liebherr (pictured) had developed a real love of League One club Southampton – and, not uncoincidentally, endeared himself to Saints fans. The German-born, Swiss-based industrialist agreed a deal to buy Southampton in July 2009 within two hours of arriving at the St Mary's ground. No terms were disclosed but Southampton came out of administration and Liebherr claimed the deal was "ein Schnappchen" – a bargain. Liebherr initially inherited a fifth of his family’s industrial fortune when his father died in 1993, but he gave his shares back and developed his own business, Mali International. The whole Liebherr fortune is reckoned to be worth £3 billion. His family have pledged to continue his good work for the Saints, whose sights are set no lower than promotion to the Championship this season. FourFourTwo.com's Southampton news page 6. Joe Lewis £2.7bnTottenham Hotspur Age 63 (Last year £2.5bn, 4th) You would suspect that Joe Lewis is one of the happier Bahamas-based financiers and football club owners at the moment, after Harry Redknapp led Spurs to the Champions League. Like the manager, Lewis’s own early days were in the East End of London, working in his family’s restaurants before running his own tourist shops in European capitals. Having seen the huge potential from foreign exchange dealing, he moved to the Bahamas in the 1970s. Lewis remains active in the field, shrewdly investing profits through The Tavistock Group, which has interests in 100 companies across a range of areas. His club’s foray into the Champions League will be extra sweet for Lewis after a disastrous investment in Bear Stearns, the infamous Wall Street bank, resulted in a loss of nearly £500m of his own money. But now things are on the up again for the Londoner, with a new stadium in the works likely to bring more revenue in years to come. Continued huge annual profits on foreign exchange deals take Lewis up from £2.5 billion to at least £2.7 billion in the current market. FourFourTwo.com's Tottenham Hotspur news page 7. Denis O'Brien £1.87bnCeltic Age 52 (Last year £1.73bn, 6th) Denis O'Brien’s stake in SPL side Celtic is 2.82%, worth just £1 million, and only a tiny amount of the Irish entrepreneur’s fortune, but he’s a big earner in the list. O’Brien’s impressive history in telecommunication now extends to 42 radio stations across eight European countries, allowing the Irishman to hear the Bhoys crashing out of Europe in as many languages as he chooses. The £175m recoupled for the sale of Esat Telecom, and recently-launched mobile company Digicel being worth £1.4 billion gives him some considerable value. His other assets, including the £36m Quinta do Largo golf resort in Portugal and a 26% stake in Irish News & Media, easily take O'Brien to £1.87 billion. FourFourTwo.com's Celtic news page 8. Stanley Kroenke £1.85bnArsenal Age 62 (Last year £2.079bn, 5th) Formally elected to the Arsenal board in October 2008, American tycoon Stanley Kroenke is now the club’s biggest shareholder with a 29.9% stake. His shareholding is now achingly close to the 30 % threshold that would force him to make an automatic offer for the remaining shares, although he has previously declined any interest in chasing a full buyout. Although he is married to one of the USA’s richest women – Ann Walton, daughter of WalMart founder James Walton – Kroenke nonetheless made his own money, through a series of commerical and retail properties. He loves his sports, explaining his ownership of basketball team the Denver Nuggets and hockey outfit Colorado Avalanche. He also owns a number of shopping centres, office properties and, in true American style, ranches. Kroenke's Arsenal stake is now worth around £190m, but his overall wealth was seriously affected by the 2008-09 crash. We are inclined to agree with Forbes’ opinion this year that he is worth £1.85 million. FourFourTwo.com's Arsenal news page 9. Malcolm Glazer & family £1.53bnManchester United Ages various – Malcolm 82 (Last year £1.5bn, 7th) The most hated owners in British football – although, as ever, such a claim would raise a noisy argument from the western end of the East Lancs Road – the Glazer family have to be smuggled into Old Trafford for matches. Malcolm himself rarely turns up but attendance by sons Joel, Avram and Bryan (pictured) causes howls of derision. Such is the hostility of the Manchester United faithful that a thriving grassroots movement has sprung up with fans wearing the green and yellow colours of Newton Heath, the name for United until 1902. If the Glazers would ever sell, it would bring huge joy to the red half of Manchester. In January 2010, five years after the family bought the club, a Manchester United riddled with debts of £716.5m refinanced through a bond issue worth £504 million, enabling them to pay off most of the £509m owed to international banks. The annual interest payable on the bonds – which mature on 1 February 2017 – is approximately £45m. Despite all this, the Glazer family are still worth £1.530 billion – something to restore your faith in mankind, we’re sure. FourFourTwo.com's Manchester United news page 10. Bernie Ecclestone £1.4bnQPR Age 79 (Last year £1.466bn, 8th) F1 supremo Bernie Ecclestone will feel 10 feet tall that QPR are staring down on the rest of the Championship. True, Ecclestone spent a mere £150,000 on a 15% stake in the Hoops, which is small beer for a man of his stature (and doesn't really reflect the £20m total cost of the takeover including debt), that was three long years ago, and he isn't a man accustomed to waiting long for what he wants. Ecclestone made his teetering piles of money from F1 racing. He took to the sport in 1949 but an accident two years later ended his driving – and started his career. Moving into team management, he eventually took over the whole of F1. The modern sport is virtually Ecclestone's creation, and he has made his fortune from the television rights and spin-offs from F1 being second only to football as an international spectator sport. A bond issue in 1999 and the sale of 75% of the business a year later to the German media operation Kirch netted Ecclestone £1.9 billion. Ecclestone is now a minority shareholder in the new company, Alpha Prema, that owns F1 but he remains as chief executive. He has some choice assets to enjoy including a new £75m 85 metre yacht being built in Turkey, a £12m Falcon jet and his own hotel and chalet at Gstaad. In all before his 2009 divorce, the Ecclestones as a couple were worth around £2.2 billion. We assume he kept around two-thirds which would be worth £1.4 billion – enough to plough a few million into Loftus Road. FourFourTwo.com's QPR news page 11. Dermot Desmond £1.39bnCeltic Age 60 (Last year £1bn, 12th) As the Football Rich List 2010/11 goes to the electronic press, Celtic and arch rivals Rangers are locked in battle as the two teams miles clear at the top of the SPL. Actually, that's probably true whenever you read this. Anyway, the green-and-white half of that eternal twosome is controlled by multimillionaire Irish financier Dermot Desmond, and it looks in reasonable shape financially: in the year to June 2009 Celtic made a £2m profit on nearly £72.5m sales. But the club is only valued at £38m on the stock market, with Desmond's stake worth £14m. A former stockbroker turned shrewd investor, Desmond has always said that his Celtic investment comes from his heart rather than his head. But his other investments have been cunningly timed. He still owns a string of assets in Britain and Ireland but sold his London City airport operation and his stake in Irish foods company Greencore before prices slumped, netting him £848m. He had earlier made £240m from selling stakes in Esat Digifone, Baltimore Technology, Manchester United and Golden Vale. Desmond is continually on the hunt for similar projects via his Dublin-based International Investment & Underwriting Company, which studies 40 potential investments a year and has found profitable ventures around the globe – for example, making £18m on his stake in Utah-based offender-tracking firm Remote MDX, where shares increased fourfold last year – before he sold them. With other stakes including £20m of shares in London-quoted companies, Desmond is easily worth £1.39 billion despite the wounded whimpering of the former 'Celtic Tiger' Irish economy. FourFourTwo.com's Celtic news page 12. Mohamed al-Fayed £1.3bn Fulham Age 77 (Last year £650m, 15th) May was a pleasant month for Mohamed al-Fayed. Four days before the Cottagers competed in the Europa League Final in Hamburg, their chairman sold posho shop Harrods for £1.5 billion to Qatari Holdings, an investment fund of the tiny gas-rich Gulf state. Fulham lost a thrilling final to Atletico Madrid, and subsequently their manager Roy Hodgson to the bright lights of Liverpool, but fans of the Cottagers will be hoping Chairman Mo will open his wallet for Mark Hughes after the Harrods sale bagged him at least £900m after borrowings were taken into account. For the busy septuagenarian, Fulham is just but one of his interests; he likes to spend time on his 65,000-acre Balnagown estate in Scotland, wearing a kilt and making his own whisky. The family's £368m in Harrods dividends since 1999 have enabled Chairman Mo to bankroll Fulham. He has put £165m into the club in total and wrote off £9.5m in 2007. His other assets include the Ritz Hotel in Paris (bought in 1979 for just £10m) which has been mooted in the press as being for sale at £500m. Cautiously we reckon these other assets take Fayed to around £1.3 billion. FourFourTwo.com's Fulham news page 13. Lord Ashcroft £1.25bnTottenham Hotspur and Watford Age 64 (Last year £1.1bn, 11th) Michael Anthony Ashcroft, Baron Ashcroft, KCMG resigned as Conservative Party deputy chairman after a few high-profile problems – like criticising David Cameron during the election, shortly after breaking a decade's silence to reveal that his "non-dom" status meant he had spent those years not paying UK tax on his overseas earnings. Such financial cleverness might please the more cynical football fans, although few would applaud his split loyalties: despite being Watford's biggest shareholder, he also has a £2.6m stake in Tottenham Hotspur. Ashcroft can afford such largesse. He stands to make a £100m windfall from a likely £1 billion flotation of The Priory, the clinic for the rich and famous. Ashcroft invested £45.5m for a stake in 2007 so has more than doubled his money in less than three years. A former management trainee with Rothmans, Ashcroft built his fortune in cleaning and security, borrowing £20,000 in the early 1970s to buy a struggling cleaning company. From that he built up the ADT cleaning and security business which was taken over in 1997 by the American Tyco conglomerate. Ashcroft took his proceeds in Tyco shares but sold his stake down in various stages making around £500m in total. He also has interests in Belize held by the Nasdaq-quoted BB Holdings and here his stake is now worth £36m. He banked £132m following the sale of OneSource, his US janitorial business, where his original investment had been £500,000. More typically he makes a 30% return on his private investments, though the sale of British Car Auctions to Montagu, the buy-out group, made him a profit of £200m. Ashcroft also returned to the London stock market and we can see over £70m of stakes in six quoted companies including his football interests. FourFourTwo.com's Tottenham news page FourFourTwo.com's Watford news page 14. Lord Grantchester £1.2bnEverton Age 59 (Last year £1.2bn, 10th) The late Sir John Moores founded the Littlewoods empire, giving up his chairmanship to become a director of Everton FC. His grandson, Christopher Suenson-Taylor (titled Lord Grantchester), has an 8% stake in Everton and gave £100,000 towards the £800,000 cost of acquiring the Everton Collection of memorabilia early in 2008. Lord Grantchester, whose mother Betty Moores married the 2nd Baron Grantchester, succeeded to his father's title in 1995 and won a seat in the House of Lords in October 2003. In his professional life he was the chairman of Dairy Farmers of Britain, one of the country's largest milk and cheese businesses, which accounted for 10% of the UK milk market at the time of its receivership in June 2009. The Moores family wealth derives from the pools business which John had helped set up in 1923. It later branched out into mail order and retailing. The family sold some stores in 1998 and the pools side of the business in 2000; those proceeds and past dividends are worth £445m. But another windfall came in 2002 when the remaining department stores and mail order operation were sold for £750m. In all the family should be worth perhaps £1200m after-tax and charitable donations. FourFourTwo.com's Everton news page 15. Ellis Short £1bnSunderland Age 50 (New entry) In May 2009, Missouri-born Ellis Short took 100% ownership of Sunderland, having bought a 30% stake in September 2008. He's ended up at the Stadium of Light but began at General Electric before getting involved in Lone Star Funds, a private equity firm based in Dallas, in the mid-90s; Short was the senior executive who ran the Asian operations. Although descended from Irish stock, he first came to prominence in Britain in 2003 when he spent £23m buying Skibo Castle a members-only hotel and country club in Scotland. Since then, he has bankrolled a spending spree for Steve Bruce; in the year to July 2009, the wage bill soared by £12m to £50m on a turnover of £64.6m - meaning 78% of turnover goes on wages. FourFourTwo.com's Sunderland news page 16. Mike Ashley £950mNewcastle Age 45 (Last year £900m, 13th) It's all been a bit weird for Mike Ashley since he came to prominence by buying control of Newcastle United for £134m in summer 2007. Initially revered as "One of the lads" who liked a lager and loved his football, he soon became one of the most vocally despised owners in football and as Newcastle slipped toward relegation, he sought to sell his shareholding. No buyers were forthcoming and Ashley remains in control, if not exactly beloved by the fans. In all he's spent £258m on the club, and although he is asking for more than that, he can afford the outlay: this is a man who trousered £929m in one day when he floated Sports Direct on the stock market in February 2007 – while retaining control of the business. Leaving school at 16 and becoming a squash coach (stop smirking at the back), Ashley opened a small chain of sport and ski shops in and around London. The flotation valued Sports Direct at £2.2 billion, but it's not all been good news since with the company rated at £674m with Ashley sitting on a £496m stake. With his Newcastle holding, past property deals, dividends, salaries and any remaining cash, Ashley should be worth £950m after tax. FourFourTwo.com's Newcastle news page 17. Vincent Tan £765mCardiff City Age 57 (New entry) Vincent Tan became the largest shareholder of Cardiff City in May 2010. The Championship side have been playing some good football in their new stadium and pulled off a real coup by signing Wales captain Craig Bellamy on loan from Manchester City. Tan, a Malaysian tycoon, has run his Berjaya Corporation since 1984 and its interests include hotels, lotteries, real estate and finance. Tan also bought Friendster.com, a social networking website, through his internet company MOL.com, and he has a raft of well-known brands in Malaysia including Wendy's, Starbucks, Papa John's Pizza, Kenny Rogers Roasters, Krispy Kreme and Borders bookstores. His infrastructure investments include water and sewage treatment and sanitary landfills in Malaysia, Indonesia and China. In its 2010 list of global dollar billionaires, Forbes put Tan at £765m. We see no reason to disagree. FourFourTwo.com's Cardiff news page 18. Randy Lerner £600m Aston Villa Age 48 (Last year £800m, 14th) It's been a tough lesson for Aston Villa: even a fantastically successful manager and a near-billionaire backer can't guarantee entrance to the top four and thus the Champions League moneypot. Manager Martin O'Neill has come and gone, but the club is still owned by former Brooklyn boy Randolph D. Lerner, and of late they've been making money in a rather more traditional way by selling their most sought-after assets to a club with more financial clout – namely Manchester City, who in successive summers have hoovered up Gareth Barry and James Milner from the Midlands club. There's no doubt that Villa have moved up – namely to sixth place, where they've finished for the last three seasons – since Lerner bought total control from Doug Ellis for £62.6m in late summer 2006. Lerner knows a thing or two about sport: his late father Al Lerner brought professional (American) football back to Cleveland after making billions in credit cards through MBNA. His family sold the business to Bank of America in 2005 for $35 billion; having made about £900m from the deal, Randy now runs and owns the Cleveland Browns NFL team. FourFourTwo.com's Aston Villa news page 18. The Walker Family £600mBlackburn Rovers (Last year £400m, 19th) Blackburn was abuzz for much of the summer as Indian businessman Ahsan Ali Syed made clear his intentions to take over at Ewood Park. That hasn't happened, so the club is still controlled by the family of Jack Walker (pictured), a decade after the benefactor's death. In total, Walker and his subsequent trustees have spent as total of £97m on the Rovers, who spend £3m a year to keep the club competitive on total debts of £17m. The Walker family won't run out of money any time soon. The family wealth dates back to after the war when the father of the late Jack Walker set up a sheet metal business in Blackburn with £80 capital. Walker took over the business with his brother Fred in 1951. The pair built it into a huge steel stockholder, which they sold to British Steel for £330m in 1989. Jack Walker was by then based in Jersey and from there masterminded the spending spree on the Rovers which won them the Premier League in 1994-95. With other interests including the low-cost airline Flybe, the Walker family is now easily worth £600m this year. FourFourTwo.com's Blackburn news page 20. Stephen Rubin & family £520mWatford Age 72 (Last year £360m, 24th) Stephen Rubin owns a stake in the Hornets' parent company Watford Leisure – and although the septuagenarian is hardly the hands-on investor, if Malky Mackay needs a talent scout to spot a bargain with vast resale potential he could do a lot worse than have a word with Rubin. Although he's spent 40 years building and running sportswear brand company Pentland, the majority of his moolah can be traced back to one deal. In 1981 he bought a 55.5% stake in the then fledgling Reebok sports shoe group for £50,000; a decade later he sold the stake for £400m. A lawyer by training, and a Liberal parliamentary candidate in the 1959 election, Rubin took over the family shoe business founded by his father 10 years later. In 1999, after a patchy profits record and facing criticism from the City, Rubin took Pentland private; In 2009 its profits came in at a record £66.1m on sales of over £1.13 billion. Pentland's high-profile labels include Speedo, Berghaus, Ellesse, Kangaroos, Mitre and Kickers, as well as the exclusive world-wide footwear license for the Lacoste brand. It also has a controlling £74.4m stake in JD Sports Fashion, the quoted sportswear retailer. Owned by Rubin and his family trusts, it has £343m net assets and should be worth £500m. We add just £20m for other assets and past dividends/salaries as Rubin is a huge benefactor to charity. Luton fans can insert their own joke here. FourFourTwo.com's Watford news page 21. Stephen Lansdown £516mBristol City Age 58 (Last year £370m, 23rd) Bristol City's high-profile summer recruitment drive including sometime England goalkeeper David James has been followed by a similarly noticeable walkout by manager Steve Coppell and an undeniable drift toward the bottom of the Championship table. That wasn't in the gameplan for Robins chairman Stephen Lansdown, who in April 2009 sold £47m worth of shares in his Hargreaves Lansdown financial advisory group to fund private projects – including a new stadium. Funnily enough – hilariously, if you're a Bristol Rovers fan supping up the schadenfreude – Lansdown made his money in financial services. In 1981 he and Peter Hargreaves started offering financial advice from the front bedroom of a Clifton cottage. Some well-honed Telegraph ads grew the business and it floated in May 2007; defying the downturn, it's now worth nearly £2 billion. Lansdown himself, who recently stepped down as an executive director to take up a non-executive role, retains a stake worth nearly £454m. Add in share sales (including £75m in the float) and dividends (£30m plus over the last decade) and Lansdown can easily afford to buy Jamo's gloves. FourFourTwo.com's Bristol City news page 22. Marcus Evans £510mIpswich Town Age 47 (Last year £400m, 19th) Let's make no bones about it: Marcus Evans isn't a dyed-in-the-wool Tractor Boy determined to pour his fortune into his beloved club. You won't see him waving scarves behind the latest signing - in fact you'll have to dig very hard to find a picture of him at all. But he has made his own money and is keen to take Ipswich to the next level - even if only as a business opportunity. The reclusive tycoon completed his takeover of the club in December 2007, taking 87.5% of the club, in return for a £44m investment which included the club's existing £32m debt. It wasn't the first high-profile organisation he'd eyed up: he first hit the headlines in 2005 when he made an audacious but unsuccessful £800m takeover approach for the Daily Mirror titles. And even then he didn't surface for an interview or photograph. Amusingly for such a seemingly shy guy, he made his fortune from getting people together. Founded in 1983, the Marcus Evans Group now employs 3500 people in 35 countries, providing conference organising, professional training, sports hospitality and online information. He is also a keen racehorse owner. Some newspaper reports have Evans as being a billionaire, we are a little more pragmatic. The business has largely recovered from the recession and is easily worth £300m. We add another £210m for property and other assets, taking Evans to £510m. FourFourTwo.com's Ipswich news page 23. Peter Coates £500mStoke City Age 62 (Last year £400m, 19th) It's worrying when you hear a man who made his money in betting say "It's clearly not a sensible financial investment." But those were Bet365 boss Peter Coates' words in 2006 when he took over Stoke City for the second time by buying out the Icelandic owners' majority stake for £5m and wiping out £5m of debt. As he got the Potters into the Premiership within three years, he had to pay the Icelanders a further £2m bonus. Coates took the plunge again as he loves the club, knows his football and knows what fans want. In fact, if you've been to a ground in the last 40 years, he's almost certainly made money off you. A Potteries-based miner's son, Coates founded Stadia Catering in 1968 to provide food and drink to the huddled terrace masses. He later grew the business to the point where most football grounds were supplied by his business – later renamed Lindley Catering Investments. But his real route to wealth came in 1974 when he opened three bookmaking shops. He built The Provincial Racing chain to 49 shops and sold it in 2005, pocketing £40m (to add to the £17m he'd received for other businesses including Lindley), to concentrate on a different idea: in 2000 his daughter Denise suggested online betting, and Coates set up Bet365 with an initial investment of £12m. As a debt-free operation, it should be worth £450m even in today's market. Profits soared in 2008-09 from £30.4m to £66.5m on sales of £288.7m. The only drain on the group was Stoke City, which lost £5.5m. FourFourTwo.com's Stoke news page 23. Trevor Hemmings £500mPreston North End Age 75 (last year £300m, 27th) When PNE needed a tax bill paying in July 2010, they asked their uncle Trevor. Hemmings, who holds an 88.5 % stake in the club, loaned them £200,000 through his Guild Ventures investment group. The money will be used to cover PAYE tax deductions and National Insurance contributions. That takes Hemmings' loans to the club to just shy of £15m. But he has the cash, having sold the famous Blackpool Tower to the local council for around £40m earlier this year. He started out as a brickie's apprentice locally in Leyland, later building his own housebuilding firm, selling it for £1.5m in the early 1970s to the late Sir Fred Pontin. Hemmings became his right hand man in the Pontins leisure operation. He later took over the busienss and sold it in 1989 for a hefty profit. In 2000 he bought Littlewoods' pools operation from the Moores family for £161m. His main holding company, the Northern Trust Group, has £132m net assets in 2008-09. Hemmings has also invested in pubs and has Trust Inns with £113m net assets in 2008-09. In all Hemmings is now easily worth £500m. FourFourTwo.com's Preston news page 25. Terry Bramall & family £450mDoncaster Rovers Age 67 (New entry) Donny director Terry Bramall sold his Keepmoat operation in 2007, not long after agreeing for the company to sponsor Rovers' new stadium. Keepmoat dates back to 1931, when it was established by Bramall's late father and a partner. In 1968, Bramall junior joined what was still a modest operation. The business started to move forward in the 1970s when, alongside new building, local authorities started to refurbish their housing stock. His family had a 72% stake with trusts in the company, which was sold to the management in a £783m deal backed by the Bank of Scotland in August 2007. But allowing for tax on the sale proceeds and any debt built into sale prices, we cut that back to £430m. He has some other assets and past dividends taking him to £450m. FourFourTwo.com's Doncaster Rovers news page 26. David Sullivan £400mWest Ham Age 61 (Last year £400m, 19th) Looking to revive the club of which he is joint chairman, David Sullivan is desperate to relocate West Ham United to the 2012 Olympic Stadium. His chances of pulling off a deal with the Olympic Legacy Company are thought to be high, but Sullivan will have to wait until next year for a decision. Together with business rival-turned-partner David Gold, Sullivan bought a controlling 50% of West Ham at the start of 2010 in a deal valuing the East London club at £105m. He just can’t leave football alone: the ink had barely dried on his sale of Birmingham City. Sullivan had bought the second-city club in 1993; he'd eyed up Spurs, Watford, Bradford, Leeds and Cardiff, but Blues were available from the receivers for just £700,000 thanks to a bank collapse hobbling the previous owners. Selling his stake 16 years later to Carson Yeung made him £20m, but that was hardly straight profit after he and the Gold brothers spent heavily on taking the club to the top flight. He and David Gold will be expected to do the same with his new club and has promised to build a “bigger, better West Ham” even though his other business ventures are having a tough time. Roldvale, his main company, made a £528,000 loss in 2009. His dividends and salaries in the last 12 years total £55m. Sport Newspapers, publisher of the lurid tabloids, was sold in August 2007 for around £50m to the Interactive World digital operation. But property is where Sullivan has been active and he has a £300m plus portfolio. His Conegate property firm showed £137m net assets in 2009. In all Sullivan has a £400m fortune; while he eyes up the Olympic property market, Hammers fans will hope he invests in the team to keep them in a Premier location. FourFourTwo.com's West Ham news page 27. David Gold £360mWest Ham Age 74 (Last year £300m, 27th) Like him or loathe him, it's hard to ignore David Gold. He's been in football club ownership since 1993, when David Sullivan invited him aboard at Birmingham City; soon after selling Blues to Carson Yeung, the two paired up again at West Ham, buying a 50% stake which valued the Hammers at £105m. Selling to Yeung made Gold around £20m, but he had ploughed in many millions over the years – albeit occasionally vocally grudgingly when he wasn't getting a visible return of effort on his investment. Gold can be forgiven for being annoyed at those modern footballers whose payment outweighs their perspiration: back in his youth he had nearly joined West Ham as a professional player as a way out of grinding poverty in London's East End, but his father refused to sign the forms. So Gold went into the book trade instead and built a chain of shops selling adult material and later published adult magazines. Today, his Gold Group International has interests ranging from property to Ann Summers, the latter run by his daughter Jacqueline. In 2008-09, GGI profits hit £12.7m on £128.3m sales, and is worth perhaps £120m. No spring chicken himself, he has been gradually selling his interests: he got £20m for the Gold Air International charter jet company in October 2006 while Gold Star Publications and Broglia Press were sold to management teams. Gold also owned half of Sport Newspapers until a £50m sale of the business in August 2007. With other aviation assets and property including a £6.5m home in Caterham, David Gold is worth around £360m. FourFourTwo.com's West Ham news page 28. Steve Morgan £350mWolves Age 57 (Last year £400m, 25th) If Wolves want to lay down some foundations in the Premier League, their owner should be able to help. Steve Morgan paid Sir Jack Hayward just £10 for the keys to Molineux in August 2007, with a promise to invest £30m more. He'll struggle to get a return on his investment like the one which kick-started his business career. In the recession of 1974, his employer decided to pull out of civil engineering, but was stuck with an unwanted £25,000 contract in Penley, North Wales. "I told them I was happy to leave and do the work for them as subcontractor. I borrowed £5,000 from my father to set up, and made £5,000 profit on the job after paying my father back. That's 100% return on capital in three months." Twenty years later, as one of the biggest housebuilders in Britain, Redrow floated on the stock market. Morgan sold £240m worth of shares in the float and when he left the Redrow board in 2000. He also had a £100m stake in the De Vere leisure group, which was the subject of a bidding battle in the summer of 2006. Morgan also recently shared £75m sale proceeds on a Spanish development. In March 2009 Morgan returned to Redrow as chairman and has seen the share price revive in recent months. He has a £65m stake. Allowing for reinvestment of his share sale proceeds, Morgan is worth perhaps £350m after tax. FourFourTwo.com's Wolves news page 29. Sir Martyn Arbib & family £325mSwindon Town Age 71 (Last year £325m, 26th) Many a Robins fan was surprised when former City financier Sir Martyn Arbib stepped forward and announced himself a fan in January 2008. Arbib had been better known as a keen follower of the gee-gees – his best horse Snurge won the 1990 St Leger. But more importantly than scarf-waving, Arbib became part of a consortium that took over Town. Until the Swindon deal, Arbib had kept a low profile since the sale of his Perpetual fund management operation in 2000. A chartered accountant, he set up Perpetual in 1974 with two phones and a secretary. By the time he sold to Anglo-American fund manager Amvescap, Perpetual was worth £1.05 billion. Arbib took £113m in cash and shares in Amvescap worth around £300m at the time. He became Amvescap's second largest shareholder. With previous share sales we can identify and other assets, the Arbib family should be worth £325m after-tax in the current climate. But becoming a football club part-owner is no recipe to getting richer. FourFourTwo.com's Swindon news page 30. Danny Fiszman £253mArsenal Age 65 (Last year £225m, 30th) Remember Danny Clapton? Probably not, unless you're a diehard Gooner of a certain age. Fiszman is both, a boyhood Clock Ender who climbed to the boardroom and led the club on its move down the road to Ashburton Grove. The son of Nazi-fleeing Belgian emigrés, Fiszman fell for football as a kid and kept his hand in even while building his business. Like the Arsenal manager, he makes money through spotting rough diamonds - literally: via his Star Diamond operation he owns 91% of Star Group, which had over £68m net assets in a subsidiary in 2008. Other moneypots include share proceeds from Psion Computers plus small quoted stakes and hefty share sales. But it's via Arsenal that he has come to attention. Not only a board member but a sizeable shareholder, Fiszman could decide the future of the club by selling his 16.1% stake, now worth nearly £103m. To the relief of many suspicious Gooners he has largely held out against the foreign billionaires circling the club, constantly rebuffing the overt overtures of Alisher Usmanov. He seems to prefer Stan Kroenke; in March 2009 he sold roughly a third of his Arsenal stake to the American for £42.5m, leaving the Uzbek and the American as the two largest shareholders. FourFourTwo.com's Arsenal news page 31. Lord Iliffe & family £240mWalsall Age 65 (New entry) Yattendon Investment Trust, which is owned by the Iliffe family and has solid links to the Midlands, has a small stake in Walsall. Lord Iliffe inherited the title from his late uncle in February 1996. Alongside property and marina investments, Yattendon Investment Trust has strong interests in media and TV: it owns 40 local newspaper titles, Channel TV, and in 1987 it sold its Birmingham newspapers to an American publisher for £60m. The company saw its profits plunge in 2009 from £24.6m to £1.2m, but with property, estate assets and past dividends taken into account, we still value the Iliffe family at £240m. FourFourTwo.com's Walsall news page 32. Valery Belokon £200mBlackpool Age 50 (Re-entry) Banking magnate Valery Belokon has spent £7m taking Blackpool from League One to the Premier League in less than five years. The Latvian tycoon has a 25% stake in the Seasiders. It was the late Sir Stanley Matthews who provided the inspiration for Belokon to bankroll Blackpool. Belokon's main company is Belokon Holdings with interests ranging from a stake in the Baltic International Bank, a finance group, a fish cannery, a brewery, commercial television and other media outlets. The bank had assets of around £80m before the credit crunch. With his other business interests, including his Blackpool stake, Belokon has a fortune of £200m – more than enough for a Marlon Harewood or two. FourFourTwo.com's Blackpool news page 32. Robert Earl £200mEverton Age 59 (Last year £150m, 35th) Robert Earl owns 23% of Everton but won't put in any more money until the club finds a new stadium. He's busy elsewhere, rebuilding the Planet Hollywood hotel-casino operation. The son of a 1950s crooner, London-born Earl has been in the restaurant trade all his life and made a £50m-plus fortune by the early 1980s. Planet Hollywood propelled him to the gossip columns (with a host of movie stars from Sylvester Stallone to Bruce Willis as partners). His other interests including a stake in the Earl of Sandwich (geddit?) chain of takeaway food outlets, several businesses in Mexico and a partnership with Sylvester Stallone in a new bottled water - called Sly - from a glacial mountain near Seattle. He picked up Buca di Beppo, a chain of Italian family restaurants which were valued at £350m; Earl paid £20m and they should be making £15m profit this year. FourFourTwo.com's Everton news page 32. Sir John Madejski £200mReading Age 69 (Last year £250m, 29th) You might have heard of Sir John Madejski. He has, after all, put his name to a stadium, a hotel and a secondary school. He's also been knighted for his services to charity, and it's tempting to quip that his chairmanship of Reading might fall under that category. Madejski made his money in magazines, launching Auto Trader in 1977 and selling it in 1998 for £174m (along with his Goodhead printing group for a further £180m). But he's still active: Sackville Properties, in which he owns a majority stake, are still planning a £400m development scheme next to Reading Station. And of course Madejski also owns most of the Royals. His other interests include hotels, a radio station, a five star hotel in the Galapagos Islands, a Chinese bottling plant, publishing and printing operations. A noted philanthropist – hence the knighthood – he has helped the Royal Academy of Arts, Victoria and Albert Museum, and Reading University (where he is chancellor). FourFourTwo.com's Reading news page 35. Lord Harris & family £198mArsenal Age 68 (Last year £150m, 35th) Walked on a carpet recently? Thank the Lord, namely Lord Harris: one in four carpets in the UK is sold by him. A Peckham lad who took over his late father's carpet shops at the tender age of 15, he sold that business for £2m and later built up the Harris Queensway operation. He sold his stake in 1988 for £69m. Three years later he was back, starting Carpetright, which he floated on the stock market in 1993. It's now worth £493m, with the Harris family stake worth £137m. The separate Harris Ventures private investment company saw its net assets fall from £57.3m to £25.7m in 2008. A fanatical Gooner and Arsenal board member, Harris has a £5m stake there too. He has sold stakes in other businesses and with other assets, and past salaries/dividends, the Harris family is worth £198m. Harris would have been much richer but for the £100m he has given to charity over the years. FourFourTwo.com's Arsenal news page 36. Dave Whelan & family £190mWigan Age 73 (Last year £190m, 31st) Breaking your leg in an FA Cup final might not be the best news, but it gave Dave Whelan drive. The Blackburn Rovers right-back was stretchered from the Wembley pitch in the 1960 final and, although he did come back, he was never the same player again. With his £400 compensation he bought a small grocery business on Blackburn market; in 1978 he sold Whelan's Discount Stores to supermarket chain Morrisons for £1.5m. For a mere £7,400 of this, Whelan bought a small Wigan sports store called JJB's (after its first two owners shared those initials). Not much more than a fishing-tackle shop, it was transformed by Whelan: expanding into towns with a population over 50,000 took it to 119 stores, and it floated in 1994 at a value of £64.5m. Soon it was the country's biggest sports retailer, but Whelan sold his family stake in 2007 for £190m. That we still value Whelan at this figure despite his other assets and previous sales of £60m worth of shares shows how much he has sunk into Wigan Athletic, of whom he became chairman in 1995, bankrolling their ascent to the top flight. FourFourTwo.com's Wigan news page 37. Andrew Black £185mSwindon Town Age 47 (Last year £185m, 32nd) A member of the consortium that took over the Robins in 2008, Andrew Black is no stranger to a gamble. He used to do it for a living, backing horses and playing bridge, but resented the money that bookmakers were making. Then in 1999 he met former investment banker Ed Wray at a garden party and suggested a new way of bookmaking: punters would post their own bets online and wait for others to take them on. The pair raised £1m in venture capital and Betfair was born. In 2009 the site took two billion wagers and Betfair's 2008-09 profits were £42.4m on £292.9m sales. Softbank, the Japanese technology group, took a stake in early 2006 that valued the London-based operation at £1.5 billion, making Black's 11.66% stake worth £175m. Sale proceeds and other assets take him to £185m. FourFourTwo.com's Swindon news page 37. Sir Elton John £185mWatford Age 63 (Last year £175m, 33rd) Age shall not weary him. Sir Elton John played nearly 100 gigs last year, with a Las Vegas residency and a tour of South America, Europe and Asia. He even managed a £1m one-night concert in Moscow for the wife of a Russian oligarch. The Pollstar research operation reported £88m gross box office revenues from 31 sold-out dates that John did with Billy Joel in 2009 and £14.2m from 25 Elton John shows in North America. His Red Piano run in Vegas brought him £750,000 a show for 225 shows over five years. Nice work. In the 13 years to March 2006, three of his companies, William A Bong, J Bondi and Happenstance, paid him over £223m in salary. In late 2003, he raised £1.4m from a clearance sale at his West London home and early in 2005 he sold his management company, Twenty-First Artists, for £16m. William A Bong, now his main parent company, saw its profit fall from £10m to £947,000 though sales rose from £23.7m sales to £28.2m in 2008-09. What doesn't make him money is his small stake of 171,000 shares in his beloved Watford FC. He was twice owner and twice chairman but today has a low-profile role. FourFourTwo.com's Watford news page 39. Kevin McCabe & family £180mSheffield United Age 62 (Last year £175m, 33rd) The Sheffield United chairman's interests in China don't begin and end with his controlling stake in the Chengdu Blades. His Scarborough Group has a substantial stake in the Chinese property company Top Spring Group, which is involved in developments in 11 major and fast-growing cities across China. McCabe trained as a quantity surveyor, starting work for Bovis in 1964 at the age of 16. In 1980 he formed the Scarborough Property Co, selling it for £865m to Australian property group Valad in June 2007 – just before the property crash. McCabe's proceeds from the original sale should have been the £142.7m we can see paid out to his family and trusts in a special dividend from the Scarborough Group in 2008-09. Even after that, its new parent company, Scarborough Group International, showed £88.4m net assets in 2008-09. With the dividend and his Chinese investments, we value the McCabe family at £180m. FourFourTwo.com's Sheffield United news page 40. Sir Keith Mills £160mTottenham Hotspur Age 60 (Last year £125m, 38th) Loyalty cards made Sir Keith Mills' fortune: in 2007 he made £160m from the sale of the Nectar business. The son of a factory worker, Mills left his Essex school at the age of 15 with no qualifications except a certificate in swimming. A job wrapping printing blocks got him into Fleet Street, from where he went on to The Economist and the Financial Times as a marketing and advertising executive. In the late 1980s Mills and Liam Cowdrey dreamed up the Air Miles loyalty scheme; British Airways took an initial 51% stake and bought them out for a reported £10m in 1994. In 2002, Mills started the Nectar card. Earlier Air Miles proceeds, overseas assets and other businesses take him to £160m. He was knighted for his role in securing the 2012 Olympics for London and remains a board member of Tottenham Hotspur. FourFourTwo.com's Tottenham news page 40. Theo Paphitis £160mMillwall Age 51 (Re-entry) Now a TV star on BBC’s Dragons’ Den, Theo Paphitis was born in Limassol, Cyprus and moved to the UK aged six with his family. He went to the local comprehensive in North London, where they failed to detect his dyslexia but did let him run the school tuck shop. He left school at 16, and worked as a sales assistant in Bond Street before setting up in property finance with a friend seven years later. When the friend left, he began to specialise in turning round companies in trouble. He revived stricken names such as Ryman stationery, as well as lingerie brands Contessa and La Senza. The latter was sold in 2004, netting Paphitis around £100m for his stake. He still owns a majority stake in the Ryman and controls Partners The Stationers. The Ryman Group made over £5m profit on £115.7m sales in 2007-08, and with £30.5m net assets and a solid balance sheet it is worth £60m. Paphitis was chairman of Millwall from 1997 to 2005 and retains a small stake in the Championship side. All in, he’s worth around £160m. FourFourTwo.com's Millwall news page 42. Dean & Janet Hoyle £154mHuddersfield Town Age 43 - both of 'em (Last year £40m, 61st) There's money in greetings cards, and not just if it's your birthday. It must have felt like all Dean Hoyle's birthdays had come at once in April 2009 when he sold his company for £350m to private equity firm Charterhouse. Not bad for a bloke who, in the early '90s, was selling cards from the back of a van in Wakefield. By 1997, he and his wife Janet had set up Card Factory. Acquiring Celebration Cards in January 2006 helped them on towards amassing 480 shops. By the time of the sale to Charterhouse, the Hoyles had a near 56% of the ordinary share capital which should be worth around £150m. Other assets add £4m. Two months after the sale, Hoyle became chairman and majority shareholder of Huddersfield Town, the boyhood idols whose board he had joined in April 2008. Lee Clark has already been given a fair few bob to spend, and if he needs any more, Hoyle shouldn't struggle. FourFourTwo.com's Huddersfield news page 43. William Haughey & family £150mCeltic Age 54 (Last year £100m, 44th) A Celtic board member from 1994 to 1997 who retains a small stake in the club, Gorbals-born William Haughey got rich in refrigeration. An former refrigeration and air-conditioning apprentice, he set up City Refrigeration in 1985, providing fridges and technical services to pubs. Haughey was offered over £300m for the group in 2002 but turned it down; in 2004, it was named by Business Week magazine as Europe's hottest high-growth company. But the recession hasn't helped and we value the business, which made £4.2m profit on £243m sales in 2008, at around £120m. Hotel and property assets should take Haughey to £150m. FourFourTwo.com's Celtic news page 44. Steve Gibson £142m Middlesbrough Age 52 (Last year £82m, 48th) Boro's struggles will hurt nobody more than Steve Gibson, but he's not known for having an itchy trigger-finger. After all, he's seen worse times: having joined the board in November 1984, he was a director in 1986 when Ayresome Park was padlocked and Boro were 10 minutes from liquidation. He secured majority ownership in 1993 and moved the club to the Riverside Stadium. But it is all down to Gibson's largesse, to the tune of over £100m in all. The son of a local welder, Gibson left school at 17 and became a Labour councillor four years later. He started his own haulage company, Bulkhaul, at the age of 23 with £2,000 borrowed from his father and £2,000 from his savings, shipping hazardous chemicals at a time when big companies were keen to contract the business out. Gibson O'Neill, which controls Boro and owns Bulkhaul, hit a record £29.7m profit on £197.6m sales in 2009. It has £79.6m net assets and should be worth £180m even in these very hard times. Gibson's stake is worth £135m, while other assets and past dividends easily take him to £142m. Without Boro he'd have been a lot richer, but would he have been happier? FourFourTwo.com's Middlesbrough news page 45. Stewart Milne & family £140mAberdeen Age 60 (Last year £140m, 37th) Aberdeen chairman Milne has always been a football fan, even as a kid in the Aberdeenshire village of Tough. An apprentice electrician who then set up in business prepared to do anything from repairing kettles to rewiring, he gradually concentrated on bathroom conversions. From being a one-man builder, he built The Stewart Milne Group into a major construction force in the North of Scotland. Despite suffering a £27m loss on £275.7m sales in 2008-09, the first loss in its 38-year history, the business has £108m net assets and is seeing an upturn in 2010 with house sales 20% ahead of the previous year. The company had also recently managed to sell a £36m development. In all we value the business, 100% owned by Milne and his family, at around £120m. With £27m in salaries/pensions since 2000 and other assets, Milne and his family will be worth £140m after-tax. FourFourTwo.com's Aberdeen news page 46. Sir Tom Farmer £115mHibernian Age 70 (Last year £110m, 42nd) Tom Farmer retired in 1969, but he got bored. One of seven siblings from a devout Roman Catholic family, Farmer had trained as an apprentice in engineering, but left in 1964 to found his own firm which he sold in 1969 for £450,000. He retired to the United States, but came back for a new challenge. Bringing American customer service to UK garages, he founded the Kwik-Fit chain in 1971, gaining £78m in 1999 from its £1 billion sale to Ford. Cunningly, he retained several freeholds which now net him £1m annually in rent. A development speculator, he bought a Newcastle business park in February 2009 for a cut-price £20.25m. We can see half a dozen small property companies controlled by Farmer or his trusts with around £17.5m of net assets. He also made around £8.5m by selling a stake in KBC Holdings, a managed office business. And he owns 90% of Hibs, which is why he's on here. FourFourTwo.com's Hibernian news page 47. Lady Nina Bracewell-Smith & family £111mArsenal Age 54 (Last year £85m, 46th) If hell hath no fury like a Lady scorned, Gooners should be worried about Lady Nina Bracewell-Smith. She left the Arsenal board in December 2008 acrimoniously, complaining long and loud that her fellow directors didn't accord her the respect that her shareholding and family heritage deserve: "I'm in total shock and very upset about the appalling way I have been treated. The board have no manners whatsoever and my views were ignored on many occasions," she claimed. She seems to want to sell her 15.9% shares in a block, and now that she is a shareholder without being a director, she is no longer bound by a boardroom agreement not to sell to Alisher Usmanov. Acquiring her shares would take the Uzbeki billionaire over the 30% threshold and launch a formal takeover bid for the club. Her background makes her an unlikely powerbroker in the battle for control of the Gunners. Born in New Delhi to a diplomat, she married Sir Charles Bracewell-Smith in 1996. He is the grandson of Arsenal's postwar chairman Sir Bracewell Smith and son of former director Sir George Bracewell-Smith in 1996. The family's shareholding in the club is in her name. Arsenal's share price is holding up well, valuing her stake at £102m. The family used to own a large stake in the Park Lane Hotel until its £44m sale early in 1996. FourFourTwo.com's Arsenal news page 48. Sir David Murray £110mRangers Age 58 (Last year £450m, 18th) It's not been a great year for David Murray, but he's had worse. The son of an Ayrshire coal merchant, he had just set up Murray International in 1976 when he suffered the car crash which cost him both his legs. "You could say that the accident concentrated my mind on business," he later recalled. He grew his Murray International metals to property operation to a hefty business but it has had a tough time in the recession and made a £226.3m loss on £695.3m sales in 2008-09. Murray is a tough entrepreneur and will bounce back but, mindful of the debt, we clip the value of his business assets back to £100m until we see the latest accounts. We add £10m for personal assets. He bowed out as Rangers chairman and director in August 2009 after 20 years at the helm, but in June 2010 rejected a £33m takeover bid. FourFourTwo.com's Rangers news page 49. David & Victoria Beckham £100mEngland Age 35 & 36 (Last year £125m, 38th) Tough times for the Beckhams – relatively speaking, of course. Reports that they are downsizing their large domestic retinue by 14 come after accountants have trawled over their finances. Their Hertfordshire mansion is on the market for £18m. And the Heat era's golden couple are finding that as Becks' football career draws to a close, sponsorship and other deals are becoming rarer and less lucrative. None of this will matter to Beckham half as much as Fabio Capello's brusque termination of his 117-cap England career. Where did it all go wrong for the handsome multimillionaire global fashion icon with the cupboard full of medals? Beckham's four-year Real Madrid contract earned him £6m annually and was followed by a transatlantic move which made global news, even if the headline figure of £128m was partly misleading: a large part of it would flow from sponsorship deals and his ability to raise attendance at games. With Victoria, Beckham is now clearly preparing for his life after football, launching fashion and cosmetics lines. In 2007, the Beckhams were reportedly paid $13.7m to launch his fragrance line in the US. They have their own company, Beckham Brand Limited, to exploit the family name. In 2008 its profits soared to £5.6m on £9.8m sales. In 2008, Beckham's own company, Footwork Productions paid him nearly £10.8m against £5.2m the year previously. The good news for David as his playing career winds down is that a quarter of his earnings come from Asia, driven more by his iconic status than his football performance: Forbes magazine's celebrity 100 list last year put Beckham's worldwide earnings at £28m. But while he has a £10m a year from adidas, some deals have ended and the very lucrative ones depend on his continuing as a top-class player. For her part, Victoria has made £10m from her Spice Girl days and is making more from musicals and a TV career, but her real future earnings will come from her fashion range. Her fourth collection has won global praise and been sold out at top stores. The business “funds itself” but is not yet a real moneyspinner. With annual living costs of £5m a year, the Beckham family wealth and asset wealth is around £80m. In the past their wealth figure has been boosted by their value as a brand, but until we see how that pans out, we cautiously cut the value of the pair to £100m for now. 50. Nigel Doughty £98mNottingham Forest Age 53 (Last year £119m, 41st) In the final quarter of 2009 Nigel Doughty donated £1m to the Labour Party, but his first love is another bunch of reds – Nottingham Forest, of whom he is owner and chairman. He also runs Doughty Hanson, the West End-based private equity business which has invested over £17.6 billion in over 100 companies since it started in 1985. Its profits fell sharply in 2008 to £15.3m on £52.2m sales. It has £103.2m net assets and should be worth £150m. That values Doughty's 62.4% stake at £94m. His salaries in the 1995-2005 period total over £18m. In all Doughty is worth £100m after tax and spending on his beloved Forest. But we knock off £2m for his charitable donations – not just to Labour but also to the NSPCC's Child's Voice Appeal in Nottingham. FourFourTwo.com's Nottingham Forest news page 51. Dick Watson & family £95mDoncaster Rovers Age 68 (New entry) Scots-born Dick Watson is a director and 26% shareholder of Donny Rovers' parent company Patienceform. Until August 2007 he was also a director of Keepmoat, an urban regeneration specialist involved in many large schemes in the north, where it is also the largest provider of social housing. Partners include local authorities, registered social landlords, housing companies and arms'-length management organisations funded by central government and operating at a distance from local government. In August 2007 Keepmoat was sold to a management team backed by the Bank of Scotland in a £783m deal; Watson had an 18.26% stake. Allowing for any tax on the sale proceeds, we value Watson's stake at £90m, and past dividends take the Watson family to £95m. FourFourTwo.com's Doncaster news page 52. Roy MacGregor £85mRoss County Age 57 (New entry) Roy MacGregor has returned as Ross County chairman with the aim of taking the Dingwall club to the Scottish Premier League. The Staggies enjoyed the most successful season in their 81-year history in 2009-10, reaching the Scottish Cup final and finishing fifth in the First Division under the stewardship of Dave Siegel. Siegel stood down at the start of June and MacGregor has agreed to resume the role he previously held for 11 years. MacGregor made his money through Global Energy Group which makes, repairs and inspects infrastructure for clients such as British Gas and Transocean. He had started out in his family's supermarket operation. That was sold in 1985 and the family had already branched into recruitment, property and supplying food and other products to the Cromarty Firth oil rigs. The supply work became the basis of MacGregor Energy Services, which he launched in 1986 and sold to venture capitalist 3i in 1997 for around £20m. In 2005 he started again, founding Global Energy and growing it by acquisition. In 2008-09 it made £9.3m profit on £119m sales. Sales are forecast to grow sharply in the next year and in the current climate it should be worth £70m. Other assets such as the family-owned MacGregor Properties, with £15m net assets in 2008-09, should take the MacGregors to £85m. 52. Owen Oyston & family £85mBlackpool Age 76 (Last year: £85m, 46th) Although his son Karl recently stepped down as Blackpool chairman, as the club’s majority owner Owen Oyston will be delighted that the Seasiders are plying their trade in the Premier League for the 2010-11 season. He has made at least £50m since 1987 from astute sales of assets such as an estate agency chain, radio stations and numerous magazines. With his property dealing and the £12m of net assets we can see in various Oyston companies, we currently value the Oyston family at £85m. FourFourTwo.com's Blackpool news page 52. Robbie Williams £85mPort Vale Age 36 (Last year: £80m, 49th) The Valiants’ most high-profile supporter will be as pleased as anyone with the side’s excellent start to the 2010-11 season. The recently married pop star is a major shareholder in Port Vale, having bought £240,000 worth of the available shares in the club in February 2006. Williams’ recording career is back on track, too. His latest studio album, Reality Killed the Video Star, sold around 750,000 copies in the UK in 2009, placing it in the top 10 best-selling artist albums of the year. The fruits of his EMI record deal, which was reputed to be worth £80m, have now come through to Williams, while between 2002 and 2007 the company paid him £68.8m for his recording and broadcasting activity. Along with the proceeds of 95 million album sales and 40 million single sales before and after the EMI deal, we value Williams’ accumulated wealth at around £85m. FourFourTwo.com's Port Vale news page 55. Douglas Graham & family £80mWalsall Age 80 (New entry) Wolverhampton newspaper group Claverley, which is chaired by Douglas Graham, turned in a £4m loss on £140m sales in 2008, reflecting the tough conditions faced by regional paper operations. The group is best known as publisher of the Wolverhampton Express & Star, one of the biggest-selling regional evening newspapers in the UK. Claverley currently own over 25 regional newspaper titles as well as 41 newsagents that it bought in 2003. Founded by Graham’s father and named after the Shropshire village where he lived, the company has £83.2m net assets but in the current climate we value it at £60m. We add £20m after tax for property and other assets (including over £21m of dividends from 1995 to 2006) to the Graham family, which also has a small stake in Walsall FC. FourFourTwo.com's Walsall news page 55. Carson Yeung £80mBirmingham City Age unknown (Last year £30m, 69th) Hong Kong tycoon Carson Yeung bought a 29.9% stake in Birmingham City in 2007. He took over the club in 2009 in a deal which saw the departure of long-time directors David Sullivan and David Gold. Birmingham was worth around £81.5m when it de-listed it from the stock market in late 2009. Yeung holds a £60m stake via his Grandtop International Holdings, an apparel and entertainment operation. The company was listed in Hong Kong in 2002 and is now worth £95m. Yeung, who originally trained as a hairdresser, is believed to have made his fortune investing in penny stocks. He then co-founded Greek Mythology, a luxury casino in Macau. Yeung is keen to use the purchase of the club to boost links between English and Chinese football and develop his other business interests. Grandtop is particularly interested in plans by Birmingham council for a new 55,000-seat stadium as part of a city re-development. With other assets and his business interests, we value the tycoon at £80m. FourFourTwo.com's Birmingham City news page 57. David Allen £75mChesterfield and Sheffield Wednesday Age 68 (Last year £56m, 54th) Chesterfield's majority shareholder since May 2009, Dave Allen had previously been at Sheffield Wednesday, where he had endured a rather fractious relationship with the fans as a board member from 2000 and chairman from 2003 until his resignation in November 2007. He has also agreed to sell his 10% stake in the club to a consortium taking over the club in a £40m deal. Allen was born in Sheffield, the son of a musician and dance teacher. His mother owned the city's ballroom, which was sold to Peter Stringfellow who turned it into the Mojo nightclub. He began his career as a jazz musician and the Dave Allen Sound soon became regulars on the circuit during the Sixties. In 1968 after borrowing £3,600, he bought an ailing jazz club in Rotherham and turned it into a nightclub. From that came the A&S Leisure group, a casino to greyhound and speedway track operation. Allen is 99.9% shareholder in the Sheffield-based company, which has six casinos. In late 2006, he demerged part of the A&S business. The two companies - A&S and Napoleon's Leisure - together showed net assets of nearly £59m in the year to September 2009. With £17m for other assets, Allen is easily worth £75m. FourFourTwo.com's Chesterfield news page FourFourTwo.com's Sheffield Wednesday news page 58. Bill Bottriell £73mTottenham Hotspur Age 53 (Last year £70m, 51st) Sometimes a job interview can change your life. Attending an interview organised by Simon Arber, Spurs fan Bill Bottriell found a future business partner. Both were bored in their careers and in 1986 they started recruitment consultants Computer Futures. When they later amalgamated their interests in that and other companies in Solutions in Staffing & Software, Barclays Private Equity paid £50m for a 20% stake. Now called SThree, it floated on the stock market in November 2005 valued at nearly £276m. Its shares had a tough time in the recession but have recovered from their low and it's now worth £373m. Bottriell, who sold £20m of shares at the float and another £40m worth in 2006 and early 2007, retains a £26.5m stake but has other assets including a stake in a water-ski company and a media group. FourFourTwo.com's Tottenham news page 59. Frank van Wezel £72m Southend Age 69 (Re-entry) The Shrimpers have plans to leave Roots Hall and move into a proposed 22,000-seater at Fossetts Farm. This would please Frank van Wezel, a long-time Southend director. He comes from the Netherlands, but he has made his fortune through the sports shoe company Hi-Tec, which he set up in 1974. He is chairman of the Southend-based group. Van Wezel is valued at £93m by the Quote 500 Dutch rich list in late 2009. Cautiously we run with £72m. FourFourTwo.com's Southend news page 60. Steve Hayes £62m Wycombe Age 49 (Last year £45m, 58th) Having ploughed millions into Wycombe since buying the club in 2009, Steve Hayes will be looking for the Chairboys to bounce straight back into League One after their drop to the bottom tier. Fans can expect big changes, with Hayes the driving force behind plans for his two clubs – Wanderers and rugby club Wasps – to share a new 20,000 community stadium at Wycombe Air Park. Hayes can certainly afford it. He used to sell double-glazing before working for his father-in-law selling second mortgages. In 1997, he founded Loans.co.uk, which arranges secured loans on behalf of lenders such as Lloyds Bowmaker and First National. Loans.co.uk’s parent company, Watford-based Marlin House Holdings, was taken over in August 2005 for over £100m by MBNA bank, netting Hayes over £50m for his 50% stake. After tax and with his hefty sporting commitments, Hayes should be worth £62m. FourFourTwo.com's Wycombe news page 61. Richard Carr & family £60mArsenal Age 72 (Last year £60m, 53rd) Richard Carr was a long-serving Arsenal director until his resignation from the main board of the parent company in December 2008. He remains a director of the actual football club, although in May 2009 the Carr family’s 7.77% stake was sold to US billionaire Stan Kroenke for around £45m. The Carr family also had a stake in the Park Lane Hotel, which was sold to the Sheraton group in 1996 for £44.58m. In all, the Carr family are worth £60m after tax. FourFourTwo.com's Arsenal news page 61. Eddie Davies £60mBolton Age 64 (Last year £65m, 52nd) Eddie Davies, the owner of Bolton Wanderers, remains one of the few British owners left in the Premier League. Burnden Leisure, Bolton’s parent company, turned in an £13.2m loss on £59.3m sales in 2008-09, leading to Davies, a life-long Wanderers fan, pumping fresh funds into the club after banks refused to refinance their debts. It is not known how much Davies has injected or what the terms are but his previous loans amounted to £23m and carried an interest requirement of 10%. With Bolton's net debts reaching £64m, Premier League survival is crucial to his investment. The millionaire industrialist made his fortune from Strix, an electronics operation that made thermostats for kettles, which he sold in 2005, netting himself around £90m. After his hefty spending on Bolton, which more than cancels out any value in the club, we cut Davies back from £65m to £60m this year. FourFourTwo.com's Bolton Wanderers news page 61. Calum Melville £60mDundee Age 41 (Last year £124m, 40th) Calum Melville's is a cautionary tale. Melville made his money from Aberdeen-based GTC Group, a supplier of lifting equipment to the oil and gas industry, which was sold in September 2007 for £30m to quoted marine equipment supplier Cosalt. With his other assets and property he should be worth £60m. But that's not the story. In 2009, self-professed Aberdeen FC fan Melville answered a newspaper advert seeking an investor to join the Dens Park board. And invest he did, to the tune of £1.3m, as Dundee sought promotion from Scotland's second tier. However, they surrendered the single promotion slot to Inverness and Melville appears to have lost interest, tendering his resignation in September 2010 from the board of a club in which he owns no shares. Within a fortnight the club faced a £365,000 bill for tax unpaid between January and April (a mere part of a much larger debt), players weren't being paid on time, and Melville was urging local businesses to step in. Speculation has mounted that the club could go into voluntary liquidation, which would free it of many debts but could also threaten its registration with the Scottish Football League. On the other hand, Melville has offered to make a six-figure down-payment on the tax debt and provide a legally-binding personal guarantee to pay in instalments. As the Rich List goes online in early October, it's a developing story, but Dundee have been run at a loss since relegation from the top flight in 2005. It's to be hoped that chasing the dream of promotion won't put paid to the club forever. 64. Tony Bloom £50mBrighton Age 40 (Last year £50m, 55th) American Express will do nicely for Brighton fans! The Seagulls signed a multi-year naming rights agreement for their new £93m venue in July. The 22,500-seat arena will be known as the American Express Community Stadium when it opens next summer. It's the brainchild of chairman Tony Bloom, who took over in 2009 and appointed former Chelsea star Gus Poyet as manager. Under Poyet the Seagulls climbed out of the relegation mire in 2009-10 to finish a respectable 13th in League One, and they have started this season in promotion form. Bloom has been reported as injecting £80m into club to fund its new stadium, and he has converted £18m of loans to the Seagulls into shares, making him the majority shareholder with a 75% stake. Bloom is one of Britain's top poker players, his interest in gambling having started at the age of seven when he lost his pocket money on fruit machines. He later made some real money by launching online gaming firm, Premierbet, in 2002. It was taken over in 2005 and Bloom moved into property development in Brighton. His main company, Blue Lizard Consulting made a £2.8m loss in 2008-09. In total, his companies have £18.3m net assets. Cautiously we value Bloom at £50m as any return on his Brighton investment will depend on the club making it to the Premier League. But he is making all the right moves. FourFourTwo.com's Brighton news page 64. Mike Garlick £50mBurnley Age 47 (Last year £50m, 55th) Burnley-born Mike Garlick, who joined the board of his hometown club in October 2006, is the managing director of London-based IT consultancy MBA. His business career started in 1989 when he founded the Michael Bailey IT consultancy. It floated on the Easdaq stock market in 1999, valued at around £37.5m, and Garlick stayed with the business as chief executive; three years later he took the group back into private ownership. Parent company Metroyard made £7.4m profit on £98.7m sales in 2008. Garlick and his family trusts own the company, which we value at £45m and top up with past salaries and sale proceeds to £50m. FourFourTwo.com's Burnley news page 66. John Boyle & family £45mMotherwell Age 58 (Last year £45m, 58th) Motherwell chairman John Boyle is a firm advocate of summer football for the Scots game, believing it will bring in bigger crowds – something the Well could certainly do with. Although a top-half side in the SPL, they won't break the Old Firm duopoly any time soon. Boyle will have been hit hard when his Zoom airline collapsed in 2008 with debts estimated at up to £50m. Boyle bought Motherwell in 1998 but by 2002 the financial reality had hit home and the administrators were called in, leading to Boyle writing off £10m to prevent an even worse situation developing. The regime is leaner now but Boyle is still very much in command. A newsagent's son from Bellshill, Lanarkshire, he set up the Falcon Leisure travel business in 1975, pioneering cheap travel before selling up for £2.2m in 1983. With his brother Hugh, Boyle started again in 1991 with Glasgow-based Direct Holidays, which was sold to Airtours for in 1998, netting the pair £56m. Some of that cash went into Motherwell, but Boyle has also invested in successful property and print ventures. Despite the Zoom collapse, Boyle and his family should be worth at least £45m. FourFourTwo.com's Motherwell news page 67. Yasuaki Kagami & family £42mPlymouth Age 43 (Last year £42m, 60th) Japanese businessman Yasuaki Kagami bought a 20% stake in Plymouth Argyle in 2008. After a major board shake-up in July 2009, he now holds a majority share of the Pilgrims. Although the Home Park club were relegated to League One last season, Kagami has the resources to help the Pilgrims. He is the sole owner of the £38m-a-year K&K Shonan Management Corporation, a Tokyo-based company set up for property and other investment, mostly outside Japan. Kagami is also president of Maruka Corporation, a subsidiary of the 100% family-owned Maruka Mate. The company has revenues of £95m a year and deals predominantly in restaurants, food imports and engineering. With his Plymouth stake worth around £2m, Kagami should easily be worth £42m all told. FourFourTwo.com's Plymouth news page 68. Robbie Cowling £40m Colchester Age 49 (Last year £40m, 61st) He may be a life-long West Ham fan, but that didn’t stop Robbie Cowling taking over Colchester in 2006. He left school with no qualifications but trained as a motor mechanic. He then worked as an IT programmer for nine years before launching the world's first ‘jobs by email’ service for jobseekers in 1994. From that service grew JobServe, a leading recruitment consultancy. In the year to September 2008, its parent Aspire Media Group, made a £4.3m loss, with £4m of this figure being made up from directors’ pay; costs have since been cut. Aspire does include Colchester United as one of its operations, and in the current climate, it’s worth £30m. With other assets and past salaries included, Cowling should be worth about £40m. FourFourTwo.com's Colchester news page 68. Andrew Laver & family £40mSheffield United Age 44 (Last year £40m, 61st) In 2007, Yorkshire Bank backed a takeover of the Sheffield-based timber company Arnold Laver by its management team. The business, which had been owned by family trusts, was sold for an undisclosed sum, though press reports put its value at £50m. The family of Andrew Laver (Arnold’s grandson) have had a long association with Sheffield United and his family has 3.6 million shares, worth around £300,000. The Blades also have an Arnold Laver stand, named after the timber group, which made a £2.4m loss on £88.9m sales in 2008-09. We value the Laver family on its proceeds from the sale and Andrew Laver's continued stake. After tax, the family should be worth £40m. FourFourTwo.com's Sheffield United news page 68. Michael Owen £40mManchester United Age 30 (Last year £38m, 64th) Upon joining Manchester United, Michael Owen struck a pay-as-you play deal dwarfed by the £110,000 a week he was on at Newcastle, but the only begging he'll need to do is asking Alex Ferguson for more games. Decent wages at Real Madrid and Liverpool were topped up on the commercial front as Owen starred in a series of adverts that charted his life, and rise to fame. In 2001, he was the advertising face of breakfast cereal Nestlé Sporties. He also appeared in several adverts for the washing powder Persil, in a contract worth £1m. Owen was a cover star for Pro Evolution Soccer 2008. He has been an ambassador of the Swiss watchmaker Tissot since 1998 and has a contract with car manufacturer Jaguar. His sponsorship deal with Umbro nets him £2m a year, lifting his earnings at his peak to north of £7.5m a year. His Owen Promotions company showed £6.8m net assets in 2008-09. He also has a string of racehorses trained by the up and coming Tom Dascombe. But with his lower income this year from his new Manchester United deal, we keep Owen at £40m. FourFourTwo.com's Manchester United news page 68. Steve Wharton & family £40mScunthorpe Age 66 (Last year £33m, 66th) After having his share of boardroom battles and a brief spell on the sidelines, Steve Wharton returned as Scunthorpe chairman in 2004 and will be delighted with the progress of the club since winning promotion to the Championship. In June 2005 Wharton sold his family business, J Wharton (Shipping), for a reported £25m to a management buyout team, although Wharton kept hold of a significant stake. We can see nearly £34m net assets in the 2009 accounts of Wharton family companies including J Wharton (Agriculture). But with any reinvestment of sale proceeds, we value Wharton at £40m. FourFourTwo.com's Scunthorpe news page 72. Keith Dawe £39mBristol City Age 59 (Last year £32m, 67th) Bristol City's vice-chairman must be chewing his knuckles. The Robins have spent big money recruiting big-name players and it simply isn't working. It's particularly irksome for a man who made his name and fortune in recruitment – in Dawe's case, for the computer industry. Sadly, you can't reboot David James by turning him off and then on again. Dawe owns 89% of Resource Solutions Group, which made an £4.4m profit on nearly £91m sales in the year to June 2009. We value the company at around £40m, putting a price of nearly £36m on Dawe's stake. Chuck in past salaries – large by common standards, if not by footballers' – and he's worth £39m. FourFourTwo.com's Bristol City news page 73. Fabio Capello £36mEngland Age 64 (Last year £30m, 69th) A disastrous England campaign at the 2010 World Cup in South Africa didn't result in Fabio Capello losing his £5m-a-year job as manager of the Three Lions. Capello was appointed in December 2007 after England’s failure to qualify for Euro 2008. He has won a major league championship in seven of his 16 seasons as a coach. After his last championship with Real Madrid in 2007, he was sacked, leaving him free to take up the England post months later on a four and a half year contract. He lives in Belgravia and loves art, particularly admiring the works of Marc Chagall, Wassily Kandinsky and Piero Pizzi Cannella, who is also a close friend. He also wears Zerorh+ prescription eyewear and has been the face of the range since 2001. Taking into account two decades managing at the highest level, we reckon Capello is now worth £36m. 74. Rio Ferdinand £34mManchester United Age 31 (Last year £30m, 85th) Ever more plagued by injury, Rio Ferdinand is increasingly active outside football. Yet the Manchester United centre back is still reckoned to be the Premier League's best natural defender. A £1m a year pay rise taking him to £120,000 a week was Ferdinand’s reward for the imperious form that helped Manchester United claim the Premier League and Champions League double in 2008. A lucrative boot deal with Nike provides extra funds to channel into his extensive property portfolio that takes in London, Morocco and the Caribbean. He owns 60% of the White Chalk recording company which he hopes will help him realise his ambition to become a music mogul. It made a £78,000 loss in 2008-09, while his personal company, RGF Enterprises only publishes abbreviated accounts. But with property values not yet recovered we only raise Ferdinand to £34m. FourFourTwo.com's Manchester United news page 75. Peter Johnson £33mTranmere Age 70 (Last year £32m, 67th) Tranmere Rovers chairman and former Christmas-hamper king Peter Johnson made his money from people putting a little money away each week. Sadly for him, the club are losing a lot of money each week – the latest annual accounts show a £994,720 loss on a £3m turnover. No wonder nobody looks like forking out the asking price to take the club off his hands: Johnson, who has a 60% steak - sorry, stake - in the club, wants someone to pay £5m with £3m more of funding over the next four years. Well known in Birkenhead, Johnson built up the local Park Group, which specialises in Christmas hampers and financial services. But he is best known in Liverpool as the former owner of Everton. Unpopular with the club's fans, he recovered his outlay by selling his stake to Bill Kenwright for £20.3m in 2000. His Park stake is now worth £23m, with other assets totalling £10m. FourFourTwo.com's Tranmere news page 76. Martin Morgan £32mSwansea Age 48 (Last year £30m, 69th) They might not say it, but Martin Morgan's parents – a teacher and a nurse – might have been a little disappointed that he left school at 16 with just five O-levels. But the boy could sell. First it was bed linen at a Swansea market on Sundays – to fund his love for Swansea. Later he was a holiday rep before, in September 1992, starting up The Travel House. A year later he opened another shop, and within a few years he had 23, specialising in last minute holiday bargains. In 1999, he sold the business for around £40m – then bought much of it back in 2004, reputedly at a price far lower than the sale figure. The proceeds have been invested in property and hotels. Morgan and his wife Louisa have since opened Morgans in Adelaide Street, Swansea, and the Cawdor Hotel, Llandeilo. The Morgans own OTH, which made £1m profit and showed £24m net assets in 2008. He has been a Swans shareholder since Tony Petty was ousted in January 2002, finally becoming an official director in March 2008. FourFourTwo.com's Swansea news page 77. Sol Campbell £31mNewcastle United Age 36 (Re-entry) Now on a one-year contract with Newcastle United, Sol Campbell last year became only the fifth ever player to return to Arsenal. Before that, he had played just one game for Notts County before walking out on a five-year £40,000-a-week contract claiming that promises to bring other star signings had not been kept. An outstanding athlete with 73 England caps, Campbell has benefited from playing at the height of the Premier League’s pulling power. Huge income from television rights has been passed on to players and Campbell was one of the first to benefit from Bosman free transfers when he moved to Arsenal from Spurs in 2001 as a free agent and took a significant proportion of what Arsenal could have expected to pay in transfer fees as part of his then £5m annual salary. A boot deal with Nike added more to the Campbell coffers, and he the first time he left Arsenal the club paid up the final year of his contract - at which point he signed a lucrative contract with the then high-rolling Portsmouth. In January 2010, Campbell sued Pompey for £1.7m in unpaid image rights and bonus payments. His company Sol Man Ltd showed £668,000 net assets in 2008-09, and he has a £10m plus house on Chelsea’s Cheyne Walk. FourFourTwo.com's Newcastle news page 78. Patrick Cryne £30mBarnsley Age 59 (Last year £30m, 69th) One of those Victor Kiam types who like a club so much they buy it, Barnsley boy Patrick Cryne took over his boyhood heroes in 2004 and has kept the club afloat since then. He made his money at Isoft, a Manchester-based software company. Having worked for Barnsley Council as an accountant, Cryne's big break came in 1986 when he got a job at KPMG, the leading accountancy firm. Within three and a half years he was a partner. At KPMG, he built up ISoft to specifically target the healthcare sector. In 1998 Cryne led a £10m management buyout, and then took ISoft to the stock market two years later valued at £100m. Cryne stepped down as executive chairman in October 2005 but remained at the group until February 2006 in a business development role. He sold at least £38m worth of shares over the years. He also has a £1.4m stake in a Cheshire golf club. FourFourTwo.com's Barnsley news page 78. Sir Maurice Hatter £30mCharlton Age 80 (Last year £30m, 69th) In August 2007, Sir Maurice Hatter joined the board of Charlton Athletic. He has a small stake worth under £1m. An ex-Royal Signal radio mechanic, Hatter left the army in 1951 with just £100 in his pocket. IMO Precision Controls, his London electronic components company made a £573,000 loss on £13.3m sales in 2008-09. It has net assets worth nearly £6m on which we value the company. Hatter has had £36m of dividends in the past. He is a regular charitable donor and gave £1m to the Labour government's literacy programme. With his property assets and allowing for tax, Hatter is worth £30m. FourFourTwo.com's Charlton news page 78. Barry Hearn & family £30mLeyton Orient Age 62 (Last year £30m, 69th) An East End boy from a council estate whose mother was a cleaner and dad a London bus driver, Orient chairman Barry Hearn was an accountant by training. One of his clients was textile design company Deryck Healy International; in 1973, he persuaded them to double his wages as full-time finance director. Told to look at possible acquisitions, he bought the Lucania chain of snooker halls for £500,000 in 1974 – investing his own money. When Healy sold it in 1982 for more than £3.5m, Hearn owned a third of it. In June 1982 he left Healy and formed his own company, Matchroom. He had a Romford snooker hall, a fruit-machine and pool-table business in the East End, and the world's best snooker player – Steve Davis, who simply walked in off the street. Since then Hearn has dominated snooker as it became established as Britain's favourite television sport. He managed the best players, organised many of the top tournaments and sold them to television. Taking 20% of his players' income made him rich but his heavy re-investment helped the sport. He dabbled in pool, boxing, bowling, golf, fishing, poker and darts. Then in 1995 he bought Orient. It's not all been roses since – Hearn has been reported as looking for an exit – but he keeps a tight group on the loss-making O's. Matchroom, owned by Hearn and his family, is making record profits of £3m of £14m sales in 2008. On those figures it should be worth £25m, with other assets taking Hearn to £30m. FourFourTwo.com's Leyton Orient news page 78. Jim Kerr £30mCeltic Age 51 (New entry) Jim Kerr and Charlie Burchill first played together as Simple Minds in 1978. By the mid-1980s, they were one of the world's leading rock groups, with five UK No.1 albums. The son of a builder's labourer and sewing machinist, Kerr was raised on the 11th floor of a high-rise in Glasgow's Toryglen area. He trained as an apprentice plumber but dreamed of becoming Scotland's answer to David Bowie. Between 1990 and 1996 his company, Jim Kerr Ltd gave him a salary of over £4.1m in total. Since then only abbreviated accounts have been filed. Simple Minds continues to tour and record. Kerr currently lives in Taormina in Sicily, where he runs a hotel called Villa Angela. In 1998, the Financial Times put his wealth at £40m. His popularity has waned and we settle for £30m. A fervent supporter of Celtic, Kerr has a small stake in the Bhoys. FourFourTwo.com's Celtic news page 78. Philip Rawlins £30mStoke Age 51 (Last year £30m, 69th) Born in the Longton area of Stoke-on-Trent and a passionate Potters fan from age six who held a season ticket for 15 years in his youth, Philip Rawlins flew back from his American home to stand on the Boothen End one last time in the final game at the Victoria Ground. But not forgetting his roots didn't stop him from following his career. After leaving Cauldon College, he worked in Bristol for Hewlett Packard before setting up The Sales Consultancy with a colleague in 1989, working from home offering sales training for hi-tech firms. Quickly opening offices in Paris and Germany, The Sales Consultancy became popular with US multinationals and in 1995, the company relocated to the USA. A January 1999 merger effectively doubled its size and in September 1999, Rawlins and his partners sold up to a major software company for $260m. We assume that Rawlins will have had around a quarter of the shares, worth $65m, or about £32m. He has put £1.5m into Stoke City, where he is on the board. FourFourTwo.com's Stoke news page 78. Bill Robertson £30mElgin City Age 65 (New entry) Bill Robertson has a 45% stake in Elgin, the lowly Scottish Division Three football club. He also runs a large construction business working in contracting, housing, facilities management and development. We can see two separate Robertson companies: Robertson Group and Robertson Housing. Together they made nearly £10m of losses on £195m sales in 2008. But the two businesses have nearly £33m net assets. The housebuilding side may be depressed but Robertson's facilities management operation and private finance work is doing well with new school and hospital contracts in Scotland – as long as they survive Government spending cuts. In all we value the whole operation, owned by Robertson and his family, at £30m in the grim economic climate. 78. Phil Wallace £30mStevenage Age 60 (New entry) Eleven years after he took control of Stevenage, chairman Phil Wallace can at last enjoy membership of the Football League. He took a 90% holding in what was then Stevenage Borough – Wallace decided to drop the Borough in summer 2010 – after it was reported that the club were days from closing. Since then the finances have been reorganised and the stadium improved to a 7,100 capacity. The improvements implemented by Wallace included a new £600,000 stand, providing a computer learning centre underneath, and a new £2.5m training facility at nearby Shephalbury Park. Aside from his footballing duties, Wallace made his money in global food trading. When he joined in 1972, L+M Foods was a small food importer; since he became managing director and majority shareholder in the early 1980s, the company has added offices around the world. The group's continuing growth led to a $50m management buyout in 2006, with Wallace retaining a majority holding in as CEO of the newly formed parent, Lamex Food Group. In 2008-09 it made £4.3m profit on £444.2m sales. Wallace's stake, other assets and past salaries take him to £30m. FourFourTwo.com's Stevenage news page 85. Roy Keane £28mIpswich Age 39 (Last year £27m, 80th) It's now, as one tabloid put it, Tractor Roy. Sir Alex Ferguson's former enforcer-in-chief signed a two-year deal in April 2009 to become manager of Ipswich Town, moving to Portman Road four months after quitting as manager at Sunderland. Keane earned over £90,000 a week from United as a player. He also had a £500,000 boot deal with Diadora. The hardback and paperback editions of his autobiography were best-sellers (and gained him a £1m advance). Keane should have earned £5-£6m a year in his final seasons at United. Though his £35,000-per-week Celtic wage was nothing like as big, Keane signed a three-year package worth £6m to manage Sunderland. We assume he has the same at Ipswich. In all we now value him at £28m. FourFourTwo.com's Ipswich news page 85. Michael McDonald & family £28mSheffield United Age 67 (Last year £28m, 79th) A former amateur footballer who played for Hyde United, Michael McDonald bought 52% of struggling Sheffield United from Reg Brealey for £3.2m in November 1995. Three years later he was bought out as chairman and owner by Carlo Colombotti and left the board, but retains a small stake worth about £1m. Although a Lancastrian – he had tried in 1993 to buy Manchester City but backed down when he saw the popularity of rival bider Francis Lee – he had forged strong links with the Steel City through his family business in scrap metals and machine tools. He is no longer the managing director of Texas Holdings, but retains a large stake, and his family and trusts own all the company. In 2009, the company made a small loss but showed nearly £25m net assets; the family has a further £2m of stakes in quoted companies. FourFourTwo.com's Sheffield United news page 85. John Ryan £28mDoncaster Rovers Age 60 (Last year £30m, 69th) John Ryan assumed control of Doncaster Rovers in 1999 when the previous owner went to jail for torching the tumbledown Belle Vue. Under Ryan's chairmanship the club have risen from the Conference to the Championship and, in December 2006, moved to the Keepmoat Stadium. Perhaps it would have been more apt to give Belle Vue a facelift, because Ryan made his fortune in cosmetic surgery, selling his company Transform in late 2002 for around £24m. He owned the entire operation. By then he was already spending money on Donny and at the fag-end of the 2002-03 season he turned out for the team against Hereford, becoming the oldest player to have played in the Football League. He has continued to pump cash into the Rovers but he is also making money elsewhere through property development activities. FourFourTwo.com's Doncaster news page 88. Ryan Giggs £27m Manchester United Age 36 (Last year £24m, 85th) Evergreen hardly does Giggs justice. Now approaching 850 appearances for Manchester United and with a contract that takes him through until the end of next season, he has every chance of clocking up more than 20 years in the club’s first team. He has been richly rewarded for his loyalty and while his current £4.2m a year contract does not match that of some of his younger team-mates, he has been earning at this rate and more since some of them were still in their prams. A mainstay of Reebok, Giggs has managed to keep his exploits on the back pages rather than the front, maintaining a private life despite being the most decorated footballer in history. Now in his 20th year at the top, Giggs has amassed a personal fortune that should ensure he never has to work again when he hangs up his boots. His company, Ryan Giggs Ltd, has around £3.4m net assets as at the end of 2008. As he is very careful with his money and with his longevity, we reckon Giggs should be worth £27m right now. FourFourTwo.com's Manchester United news page 89. Sir Alex Ferguson £26mManchester United Age 68 (Last year £22m, 86th) You can take the boy out of Glasgow... Sir Alex Ferguson was an apprentice welder at Govan shipyard on the Clyde before going into football as a player with Queen's Park and later Rangers. But it was as a manager with Aberdeen and later Manchester United that he made his name. When Ferguson was awarded a new four-year contract with Manchester United in 1996, press reports said would be worth £1m a year. Having opted out of retirement, he followed that with a three year contract worth £11m. His salary is now £3.6m a year. Ferguson's company, ACF Sports Promotions, shows just £342,000 net assets in 2007-08. He also made £1m from his autobiography and another £1m from a testimonial organised by his son, Jason. In September he made nearly £4m when the restaurant booking website toptable.co.uk, was sold for £35m. He’s had a lot of luck owning racehorses too and his bloodstock interests will add to the pot. We raise him to £26m as a result. FourFourTwo.com's Manchester United news page 90. Wayne Rooney £25mManchester United Age 24 (Last year £37m, 65th) It's not been quite the 2010 Wayne Rooney envisaged. An injury knocked him off the blistering form he'd been displaying, Manchester United won nothing bigger than the League Cup and England were hugely disappointing at the World Cup. And then it got worse. Lurid tabloid allegations over his private life have threatened his marriage to childhood sweetheart Coleen, held him up to terrace ridicule, and could undermine his lucrative sponsorship deals with the likes of Coca-Cola, EA Sports and Nike. In 2008, he signed a £1m two-year deal to become a global face for Mercedes. These sponsorship deals are worth around £6m a year. He has a five-book deal with Harper Collins with a £5m advance. The £3.2m deal with OK! for the photographic rights to his summer 2008 wedding to Coleen confirmed their status as celebrity hot property. The Rooneys live in a £4.25m home in Cheshire and also have a Florida holiday home. He is paid £100,000 a week by the club and is in negotiations to push that up to £130,000 a week. But with fears over the future of sponsorship deals and speculation that their marriage may not survive (leading inevitably to talks of a hefty divorce settlement) we cautiously cut Rooney back to £25m this year. FourFourTwo.com's Manchester United news page 90. Peter Gilman £25mWalsall Age 71 (Last year £25m, 82nd) Although now a Walsall director, Peter Gilman was on the Leeds United board from 1980 to 1996 and retains strong links in the area. One of Yorkshire's top developers, helped develop the Thorpe Park business park outside the city. In April 2005, with partner Kevin McCabe, Gilman bought out Severn Trent Water of its 51% Thorpe Park stake in a £30m deal. Eighteen months later, Gilman sold his then 40% stake in the venture to McCabe. He is now looking to build an eco-town near Selby. Gilman's main company GMI Holdings showed £5.8m net assets in 2008-09, but its GMI Property subsidiary has £6.7m net assets. It was GMI Property who bought the land upon which stands the Bescot Stadium (now officially renamed the Banks's Stadium), built the stadium itself and subsequently added a tier to the home end. Plans to similarly double the away end, to be largely financed by a huge illuminated advert on the back to face the M6 motorway, were put on hold as the club dropped out of the second division. FourFourTwo.com's Walsall news page 90. Daniel Levy £25mTottenham Hotspur Age 48 (Last year £25m, 82nd) Spurs chairman Daniel Levy will be delighted that the club made it to the Champions' League at the end of the 2009-10 season, having finished fourth in the Premiership. Levy is a close associate of Spurs' major shareholder Joe Lewis. A Cambridge graduate and former investment manager, Levy identified football as an investment opportunity for Lewis back in 1995. Through their ENIC investment operation, Lewis and Levy have controlled Spurs since 2001. ENIC now has around 82% of Spurs' shares. Levy's stake in Spurs, held via ENIC, is worth £20m. But past salaries and other assets take him to £25m easily. FourFourTwo.com's Tottenham Hotspur news page 90. Gerald Weisfeld £25mCeltic Age 70 (Last year £25m, 82nd) Gerald Weisfeld was born in London but is a shareholder in Celtic with a stake in the Hoops now worth £215,000. He worked in his brother's East End clothing business before branching out on his own in Glasgow. With his wife Vera, Weisfeld built the What Everyone Wants chain selling bargain goods. In 1991, they sold WEW to Amber Day netting £30m. They now spend their time doing charity work. Gerald Weisfeld also owns Atlantic Shelf 65, a property company, with £1.3m net assets in 2008-09. The Weisfelds now keep a low profile, and should be worth perhaps £25m after tax. FourFourTwo.com's Celtic news page 94. Steven Gerrard £22mLiverpool Age 30 (Last year £20m, 90th) Liverpool’s totem earns £6.5m a year; given his importance to the team’s cause, fans would not begrudge him a penny. Endorsement deals with Adidas and Lucozade add around £750,000 a year, giving him annual earnings of at least £9m according to Forbes magazine. He has invested £5m of his fortune in Merseyside and Dubai penthouse apartments. Steven Gerrard Promotions, his company showed £3.5m net assets in 2008-09. Gerrard should now be worth £22m despite the collapse in Dubai property prices. FourFourTwo.com's Liverpool news page 94. Frank Lampard £22mChelsea Age 32 (Last year £21m, 88th) Frank Lampard remains with Chelsea after shunning overtures from his former boss Jose Mourinho in the summer of 2008. He signed a five-year deal worth £33m, which sees his wages peak at £140,000 a week (£7.3m a year). We gather another £1m a year comes from his boot sponsors Adidas. Lampard has three companies including Frank Lampard Promotions, with nearly £1.5m net assets in total in 2008-09. Last year's split with his fiancée Elen Rivas is likely to have hit his finances, so we cautiously value Lampard at £22m. FourFourTwo.com's Chelsea news page 96. Carlo Ancelotti £21mChelsea Age 51 (Last year £17m, 97th) Carlo Ancelotti can be well satisfied with his first season in charge of Chelsea, leading the Blues to the domestic Double with no little style. That's the sort of ability that attracted Chelsea's billionaire owner Roman Abramovich in the first place, although both Abramovich and Ancelotti have their eyes on a bigger prize. In June 2009, Ancelotti gave up the helm at Milan with a year to run on his contract to sign a three-year deal with Chelsea worth £6.5m a year; he will receive bonuses of £1m if the team wins the Champions' League, £1m for the Premier League and so on. He could earn £10 million a year. Including past earnings at Milan and his Chelsea contract, Ancelotti should be worth £21m right now. He will go much higher if the Blues taste more success. FourFourTwo.com's Chelsea news page 96. Geoffrey Brown £21mSt Johnstone Age 67 (Last year £21m, 88th) Having won the First Division title in 2008-09, St. Johnstone remain in the SPL after avoiding relegation in 2009-10. Their chairman Geoff Brown is now the longest-serving supremo in Scottish football. It was in 1986 that Brown pumped £100,000 of his own cash into the Saints, effectively rescuing the club. Aside from football, Brown also runs and owns GS Brown Construction, which turned in a £7m loss in 2008-09 as the housing downturn hit hard. But it still has over £20.5m net assets and should be worth £20m. Other small firms and his St Johnstone stake take Brown to £21m. FourFourTwo.com's St Johnstone news page 98. Ken Bates £20mLeeds Age 78 (Last year £20m, 90th) Leeds' revival continues apace, to the delight of their unignorable chairman. A boyhood QPR fan who tried to make the grade as a player, he took over as chairman at Oldham in 1965, introducing bright orange shirts. He left after five years and concentrated on his business interests for a decade. But in 1982, after a brief dalliance with Wigan, he bought Chelsea for a token £1 and fought off developers who wanted to take over Stamford Bridge. After 21 rather interesting years, and with the club £80m in debt, he sold out to Roman Abramovich, receiving £17.7m for his stake. Not the type to fade into the background, Bates became embroiled in a bitter battle to take over Sheffield Wednesday. Instead he took control of ailing Leeds in January 2005 in a £10m deal, though according to recent reports he does not appear to have a stake in the club. He has put Leeds back on a sound commercial footing. Allowing for other property assets, we value Bates at around £20m this year. FourFourTwo.com's Leeds news page 98. Martin Gilbert £20mAberdeen Age 55 (Last year £20m, 90th) Aberdeen Asset Management broke through the £100 billion barrier for funds under management in October 2007, just five years after the firm almost went under. Martin Gilbert is chief executive of the group and has a stake worth nearly £12m after the shares recovered in 2009. Past salaries, dividends, share sales and other property and hotel assets should take Gilbert to £20m easily. He has been a director of Aberdeen FC since 1997. FourFourTwo.com's Aberdeen news page 98. Jimmy Rowlinson £20mCrewe Age 56 (Last year £26m, 81st) Jimmy Rowlinson is the son of Norman Rowlinson, who was president and long time director of Crewe Alexandra until his death in August 2006. Rawlinson senior saved the club from extinction in the 1960s and 1970s. He was chairman during Crewe's Fourth Division re-election era, and the club enjoyed two promotions under him in the 1960s. He also chaired the Rowlinson Group, a Nantwich-based timber group worth £17.6m net assets in 2008-09. It is entirely owned by the Rowlinson family. Son Jimmy, who also runs the Rowlinson Group, took over his father’s 24.2% stake in Crewe and a seat on the board. With Gresty Road ground now modernised, the club is worth its near £9m net asset figure. In total we value the Rowlinson family at £20m. FourFourTwo.com's Crewe news page