The American business magazine ranks United as being worth 1.86 billion US dollars (£1.12bn), ahead of Real Madrid (£876 million) and Arsenal (£719m).
Two other Premier League sides are in the top 10, with Chelsea (£400m) in seventh place and Liverpool (£332m) in ninth.
United is again followed by Real Madrid and Arsenal, but Barcelona has been dislodged from fourth place in the rankings by Bayern Munich, with the valuation of the Spanish champions slipping below the $1-billion mark to $975 million.
Real Madrid has also seen its Forbes value rise from $1.3 billion to $1.5 billion to retain second place.
Arsenal is £ 719 million($1.2 billion).
In a separate study released Wednesday, Barcelona and Real Madrid were shown to have overtaken the New York Yankees as the best-paid global sports teams.
The review of average first-team pay in 14 of the world's leading sports leagues showed that was $7.9 million at Barcelona and $7.4 million at Real Madrid during the 2009-10 season.
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