The two Manchester clubs are at different ends of the Premier League wage spending ratios
The proportion of income that Premier League clubs spend on wages hit a record 68% in 2009-10, a report into football finances by Deloitte says.
While Manchester United spent 46% of its revenue on pay, rivals Manchester City splashed out a massive 107%.
Chelsea again topped the wages bill, as they have done every season since 2002-03, at £174m.
"This new high is worrying, something Uefa's financial fair play rules should address," said Deloitte's Dan Jones.
It comes as the Deloitte report shows Premier League revenues increased by 2% to exceed £2bn for the first time in the 2009-10 season
9 June 2011 Last updated at 10:18 GMT
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