The controversial list, which compiler Marcelo Leme de Arruda insists is decided upon by the 'strength' and difficulty' of a national championship, is dominated by South American sides with Liverpool being the leading British club.
The list in full:
1 Boca Juniors (Argentina) 21,029.35 pts
2 Penarol (Uruguay) 20,747.21 pts
3 River Plate (Argentina) 18,022.66 pts
4 Independiente (Argentina) 18,015.68 pts
5 Real Madrid (Spain) 17,883.97 pts
6 Nacional (Uruguay) 16,995.40 pts
7 AC Milan (Italy) 14,268.53 pts
8 Sao Paulo (Brazil) 13,157.79 pts
9 Juventus (Italy) 11,778.68 pts
10 Ajax (Netherlands) 10,657.65 pts
11 Santos (Brazil) 10,372.16 pts
12 Racing (Argentina) 10,042.97 pts
13 Bayern Munich (Germany) 8,813.24 pts
14 Olimpia (Paraguay) 9,453.34 pts
15 Flamengo (Brazil) 9,220.26 pts
16 Palmeiras (Brazil) 8,852.16 pts
17 Inter Milan (Italy) 8,488.38 pts
18 Corinthians (Brazil) 8,137.00 pts
19 Estudiantes (Argentina) 7,540.31 pts
20 Gremio (Brazil) 7,149.16 pts
21 Vasco (Brazil) 7,110.53 pts
22 LIVERPOOL 6,638.82 pts
23 Manchester United 6,464.41 pts
24 Benfica (Portugal) 5,546.91 pts
25 Velez Sarsfield (Argentina) 5,430.74 pts
26 San Lorenzo (Argentina) 4,612.24 pts
27 FC Porto (Portugal) 4,375.22 pts
28 Feyenoord (Netherlands) 4,280.59 pts
29 Barcelona (Spain) 3,998.82 pts
30 Fluminense (Brazil) 3,726.00 pts