Leeds United F.C.–Manchester United F.C. rivalry football itself first originating in Yorkshire. The club was founded in 1878 as Newton Heath L&YR by employees of Lancashire and Yorkshire Railway, with the company – as the name suggests – covering both historic counties. The club's new owners later changed their name to Manchester United in 1902. Leeds had traditionally been a rugby league city so it was a while before the attraction of football finally appealed to the local people. An association football club was finally made though in 1904, when Leeds City emerged. The two sides clashed for the first time in the Second Division at
Manchester United F.C. Manchester United has the second highest average attendance of European football clubs only behind Borussia Dortmund. Manchester United is one of the most popular football clubs in the world, with one of the highest average home attendance in Europe. The club states that its worldwide fan base includes more than 200 officially recognised branches of the Manchester United Supporters Club (MUSC), in at least 24 countries. The club takes advantage of this support through its worldwide summer tours. Accountancy firm and sports industry consultants Deloitte estimate that Manchester United has 75 million fans worldwide, while other estimates put this figure