American football's Dallas Cowboys were rated the most valuable US sport franchise at $1.85 billion in , but Manchester United still leads the world at $1.9 billion. The financial details released gave the Cowboys a $150 million edge in worth on their nearest US sport rivals, Major League Baseball's New York Yankees, but the English Premier League club still edged them for global valuation. Forbes calculations of total revenues and profits were based upon the 2010 season, but valuations were made after the NFL club owners locked out players for 4 1/2 months until mid-July, just ahead of pre-season training camps. The report, which ranked the average NFL team value at $1.036 billion, comes on the eve of the 2011 season, which opens Thursday with the defending Super Bowl champion Green Bay Packers facing the New Orleans Saints. The New York Giants made the biggest value increase, 10 percent to $1.3 billion, after moving into a new stadium last year. The New York Jets, who share the stadium, jumped seven percent to fifth overall at $1.223 billion. Manchester United's owners, the Glazer family, also own the NFL Tampa Bay Buccaneers, who had the worst drop in value at five percent to $981 million. In all, 18 teams increased in value, nine decreased and five stayed the same, including the Washington Redskins, who were second overall at $1.55 billion with the new England Patriots third at $1.4 billion. The NFL boasted 15 of 32 clubs worth $1 billion or more, with the Jacksonville Jaguars last on the list at $725 million. Two teams reported negative operating income for the 2010 campaign in the survey, the Detroit Lions at a deficit of $7.7 million and the Cleveland Browns at $2.9 million in the hole.