The Forbes' magazine list of the most valuable football clubs in 2009 has Celtic FC in 23rd place, valued at US$218 million. Down three places from 2008 where they were ranked as the 20th most valuable club in the world.
Local rivals Rangers are two places behind in 25th, valued at US$194 million.
(All the above by mark-tka, I wasn't signed in when I answered the question!)
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