Manchester United is the most valuable franchise is the world. I imagine that means they make the most money. They are worth an estimated 1.8 billion. The second most valuable team was the Dallas Cowboys at 1.6 billion dollars. European football teams and American Football teams dominate the top ten most valuable teams as rated by Forbes Magazine.
Manchester United is unlikely to be the most profitable, as its massive debts are probably assuaged somewhat by its income. I would imagine the answer to this question changes by the year, though.
In 2004, Forbes asserted that the NFL was the most profitable sporting league in the world, which would suggest that an NFL team actually MADE the most money. But that was six years ago.
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