The Cowboys are worth $4.2 billion, making them the most valuable sports franchise for the second straight year, according to Forbes.

In its annual rankings, Forbes placed the Yankees second — up from fourth a year ago — with a value of $3.7 billion.

Next are three soccer clubs: Manchester United ($3.69 billion), Barcelona ($3.64) and Real Madrid ($3.58).

The rest of the top 10 includes the Patriots ($3.4 billion), Knicks ($3.3 billion), Giants ($3.1 billion), 49ers ($3 billion) and Lakers ($3 billion).

The rankings are based on Forbes’ valuations done over the last year for all NFL, NHL, NBA, MLB, soccer, NASCAR and Formula One teams.