With the chemical industry holding stakes in Bayer Leverkusen, and ICI holding a stake in Middlesbrough once upon a time do you think that either of these teams should be amongst the best.

I think if you look through the history books these two FOOTBALL teams wouldn't be anywhere near the top 20.

The best teams of all time (after Newcastle United obviously) is either Manchester United, Liverpool, Milan or Real Madrid.

Although I think Middlesbrough have improved considerable since losing their partnership with with ICI - I'm sure a few other companies have too.

We're calling it soccer so as not to confuse our American cousins... I doubt that having a chemical relationship cuts much ice these days.

Why call it soccer and make it americanised, leave it as football?

Ss for the greatest footballing club, it needs to be given to Manchester United.

Brilliant club. Great business sense and there is always drama, plus the club made an operating profit of $111m and still ranks top as the most valued club.

After all it is the stadium of dreams, with players like Ronaldo, Best, Giggs, Scholes, Ronney, Beckham, Neville brothers, Charlton, Tevez, Ferdinand -- do I need to say more

Besides Manchester United, the other would be Milan, sadly the club is not going to make it into the Champions League next year.

Liverpool have actually won more English league titles and European cups than Manchester Utd so I'm not sure what your logic is there - maybe a wee bit biased.

Also I don't see why it's sad that Milan disn't qualify, I mean didn't they gwt caught in a max-fixing scandal two seasons ago?

Moan United to lose 2-1 on Wednesday. Btw, it's Wayne ROONEY or is Ronney a new signing Suralex has up his sleeve?