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MGN NEW YORK (AP) – Forbes estimates Real Madrid is the world’s most valuable soccer team for the third straight year despite a 5 percent decrease to $3.26 billion. The magazine said Wednesday it lists Barcelona second at $3.16 billion, a 1 percent drop, followed by Manchester United at $3.1 billion, a 10 percent rise. Bayern Munich is fourth at $2.35 billion after a 27 percent increase. Manchester City ($1.38 billion) is fifth, followed by Chelsea ($1.37 billion), Arsenal ($1.31 billion), Liverpool ($982 million), Juventus ($837 million) and AC Milan ($775 million). Forbes estimates revenue for 2013-14 was $746 million for Real Madrid, $657 million for Barcelona, $703 million for United and $661 million for Bayern Munich. Value is estimated using April 22 exchange rates and revenue with average rates for the 2013-14 season.