10. Schalke 04 (£365m)
Schalke were 12th last year on the list, and their magnificent Champions League campaign last season which saw them reach the semi-finals propelled them to 10th. Their value of £234m increased to £365m, and they have secured a Champions League spot this year, finishing third in the Bundesliga behind Dortmund and Bayern Munich. They also boast a huge stadium, The Veltins-Arena, with a maximum capacity of 61,482.
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