Premier League clubs have banked a record £462.5million from shirt and sleeve sponsorship deals this season.
The 20 top-flight clubs have negotiated front of shirt deals worth a combined £360m, with a further £102.5m generated from sleeve deals.
Manchester City have leapfrogged Manchester United with the biggest shirt deal.
The champions’ deal with Etihad Airways is worth £50m this season after an incremental increase — £3m more than United’s arrangement with TeamViewer.
United and Chelsea have attracted the largest sleeve agreements — the deals with DXC and AmberGroup are both worth £20m a year.