A report into football finances by Deloitte shows Premier League wages continue to rise.
Premier League spent a record 68% of their income on wages during the 2009/10 season. Chelsea topped the bill, as they have done for every season since 2002/03, at £174 million.
Big spenders Manchester City spent 107% of its revenue on wages, in comparison to city rivals United, who spent just 46%.
The report also shows Premier League revenues increased by 2% to exceed £2 billion for the first time.
From 2014, UEFA will introduce their financial fair play system whereby teams will only be allowed to spend a maximum of 60% of their turnover on wages.
Top 2009/10 Premier League wage bills:
Manchester City: £133m
Manchester United: £132m
Both West Ham and Wigan saw wage cuts; £13 and £3 million respectively.