The stats, based on supporters coming through the turnstiles in 2017, form part of UEFA’s latest benchmarking report.

European football’s governing body calculates the gate receipts per match figure by dividing the total gate receipt revenue by the number of official competitive domestic league and cup matches, along with UEFA matches, hosted during the financial year, rather than the football calendar.

UEFA has admitted that this may, in some cases, produce a slight overestimation of revenue per match if clubs also made money from non-official friendly matches, while the various revenue-sharing arrangements for some domestic league and cup matches can also increase or decrease receipts per match.

A packed Celtic Park for a Europa league group match against RB Leipzig. Picture: SNS Group

With those caveats out of the way, Celtic took in gate receipts of €36 million for 2017, or around £31.57 million, equating to around £1.05 million per game for 29 home matches.

Despite La Liga side Athletic Bilbao playing fewer matches, they sit level with Celtic, having made £1.23 million per game from 25 home games.

Celtic’s total places them just behind Bundesliga pair Eintracht Frankfurt (£32.44m; £1.67m from 19 home matches) and Schalke (£33.32m; £1.67m from 20 home matches).

The list is topped, perhaps unsurprisingly, by Barcelona who earned £125.39 million in total, based on 30 home matches generating £4.21m per game).

Barca’s rivals Real Madrid are in second spot, having raked in £123 million in total gate receipts, working out at £4.3m per game from 29 home matches.

English Premier League Manchester United complete the top three with 2017’s total gate receipts reaching £105.23 million, based on £3.16m from 33 home games.

Top 20 European football clubs by total gate receipts (2017)

1. Barcelona – Gate receipts for the 2017 financial year = €143 million or £125.39m

(30 home matches played = €4.8 million or £4.21m per game)

2. Real Madrid – Gate receipts for the 2017 financial year = €142 million or £123m

(29 home matches played = €4.9 million or £4.3m per game)

3. Manchester United – Gate receipts for the 2017 financial year = €120 million or £105.23m

(33 home matches played = €3.6 million or £3.16m per game)

4= Bayern Munich – Gate receipts for the 2017 financial year = €117 million or £102.60m

(26 home matches played = €4.5 million or £3.95m per game)

4= Arsenal – Gate receipts for the 2017 financial year = €117 million or £102.60m

(28 home matches played = €4.2 million or £3.68m per game)

6. Paris Saint-Germain – Gate receipts for the 2017 financial year = €90 million or £78.92m

(29 home matches played = €3.1 million or £2.72m per game)

7. Liverpool – Gate receipts for the 2017 financial year = €85 million or £74.54m

(24 home matches played = €3.5 million or £3.07m per game)

8. Chelsea – Gate receipts for the 2017 financial year = €68 million or £59.63m

(25 home matches played = €2.7 million or £2.37m per game)

9= Manchester City – Gate receipts for the 2017 financial year = €60 million or £52.61m

(26 home matches played = €2.3 million or £2.02m per game)

9= Juventus – Gate receipts for the 2017 financial year = €60 million/£52.61m

(30 home matches played = €2 million or £1.75m per game)

11. Tottenham Hotspur – Gate receipts for the 2017 financial year = €51 million or £44.72m

(28 home matches played = €1.8 million or £1.58m per game)

12. West Ham United – Gate receipts for the 2017 financial year = €45 million or £39.46m

(24 home matches played = €1.9 million or £1.67m per game)

13= Borussia Dortmund – Gate receipts for the 2017 financial year = €44 million or £38.58m

(26 home matches played = €1.7 million or £1.49m per game)

13= Olympique Lyonnais – Gate receipts for the 2017 financial year = €44 million or £38.58m

28 home matches played = €1.6 million or £1.40m per game)

15. Atletico Madrid – Gate receipts for the 2017 financial year = €41 million or £35.95m

(29 home matches played = €1.4 million or £1.23m per game)

16. Hamburg – Gate receipts for the 2017 financial year = €40 million or £35.08m

(19 home matches played = €2.1 million or £1.84m per game)

17. Schalke – Gate receipts for the 2017 financial year = €38 million or £33.32m

(20 home matches played = €1.9 million or £1.67m per game)

18. Eintracht Frankfurt – Gate receipts for the 2017 financial year = €37 million or £32.44m

(19 home matches played = €1.9 million or £1.67m per game)

19= Athletic Bilbao – Gate receipts for the 2017 financial year = €36 million or £31.57m

(25 home matches played = €1.4 million or £1.23m per game)

19= Celtic – Gate receipts for the 2017 financial year = €36 million or £31.57m

(29 home matches played = €1.2 million or £1.05m per game)

Celtic among top 20 European clubs with biggest gate receipts