<!-- rectangle --> NFL franchise Dallas Cowboys, despite having failed to win a Super Bowl in 20 years, have been valued at $4 billion (£2.6bn), with the Liga club down at $3.26bn (£2.1bn). European champions Barcelona are the only other football team to make the top five, valued at $3.16bn (£2.05bn), behind both Super Bowl champions New England Patriots and baseball's New York Yankees.
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