The subject of this paper is the presentation of financing and valuation methods of football clubs, as well as a detailed insight into the effects of the COVID-19 pandemic on their operations. Accordingly, the main goal of the paper is to show in which ways football clubs acquire income and in which ways the value of a football club can be assessed, as well as how the COVID-19 pandemic has affected the clubs' operations, i.e., is it correct to assume that football, unlike of other sports, the pandemic did not have a major impact. In the empirical part of the paper, basic data on selected football clubs are presented, with an emphasis on Manchester United. The classification method analyzes the income of selected clubs before the COVID-19 pandemic and during the COVID-19 pandemic, and the greatest focus is placed on assessing the value of Manchester United with the help of different methods of evaluating football clubs. The expected professional contribution of this work is reflected in the simplification of the presentation of football clubs' income acquisition and the definition of the impact of the global pandemic on the business and operation of football clubs, as well as the presentation of different methods used in the evaluation of football clubs.