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. In July 2012, Manchester United was ranked first by "Forbes" magazine in its list of the ten most valuable sports team brands, valuing the Manchester United brand at $2.23 billion. The club is ranked third in the Deloitte Football Money League (behind Real Madrid and Barcelona). In January 2013, the club became the first sports team in the world to be valued at $3 billion. Forbes Magazine valued the club at $3.3 billion – $1.2 billion higher than the next most valuable sports team. They were overtaken by Real Madrid for the next four years, but Manchester United returned to