The team's value is estimated to be $792 million, same as the year before.
The story included this description:
"The Bills historically have had one of the strongest local fan bases in the NFL, but three games were blacked out in each of the past two seasons due to a lack of sellouts at Ralph Wilson Stadium. Blame the team's poor performance as the Bills have endured seven straight losing seasons, making it the worst stretch in franchise history. A 16 percent increase in ticket prices for the 2010 season also did not help matters."
The NFL so dominates the lucrative U.S. market, that all 32 clubs make the Forbes list, and the Bills rank so highly, despite having the fourth-lowest valuation in the league.
Only St. Louis, Oakland, and Jacksonville had a smaller valuation.
Soccer power Manchester United tops the list, with an estimated value of $2.23 billion. There are seven soccer teams on the list, as well as seven Major League Baseball teams, led by the New York Yankees ($1.85 billion).