2. ESPN

Forbes Fab 40: The Most Valuable Brands In Sports

Brand Value: $11.5 billion

Commands average monthly fee of $5.06 per subscriber for ESPN/ESPNHD channels, highest fee from carriers and more than five times what NFL Network, second-highest basic cable channel, gets from affiliates. Operating income (earnings before interest, taxes, depreciation and amortization) expected to come in at over $3.2 billion in 2012. (AP)

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The Most Valuabl... The Forbes Fab 40 comprises the 10 most valuable sports brands in the world in four distinct categories: businesses, events, athletes and teams. What does it mean to be one of the 40 most valuable sports brands in the world? It means that the brand commands a big monetary premium to comparable rivals due to a combination of its size and profitability. How that premium is measured depends on the category. (AP)

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Businesses A business' brand value is calculated as the estimated market value the business would command in an arms-length transaction, less the market value of a typical industry peer of equal size. (Note: we excluded Gatorade from our business brands this year because much of its consumption is not sports related) (Getty Images)

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1. Nike Brand Value: $15.9 billion

World's leading athletic apparel maker has increased its revenue to $24 billion from $16 billion over the past five years while its share of the footwear market rose from 14% to 19% during the same period. Top gear market for professional and college sports in U.S. with expanding presence in international soccer. (Getty)

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The Most Valuable Teams
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2. ESPN Brand Value: $11.5 billion

Commands average monthly fee of $5.06 per subscriber for ESPN/ESPNHD channels, highest fee from carriers and more than five times what NFL Network, second-highest basic cable channel, gets from affiliates. Operating income (earnings before interest, taxes, depreciation and amortization) expected to come in at over $3.2 billion in 2012. (AP)

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The Most Valuable Teams
The Most Valuable Sporting Events
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3. Adidas Brand Value: $6.8 billion

An official sportswear partner of the 2012 London Olympic Games and UEFA Euro 2012. Sales rose 13% in 2011 to $12.9 billion and are expected to increase at a double-digit rate in 2012. (AFP/Getty Images)

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The Most Valuable Teams
The Most Valuable Sporting Events
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4. Sky Sports Brand Value: $4 billion

With parent British Sky Broadcasting in 10.6 million homes, Sky Sports has four premium channels that dominate international sports television with soccer (English Premiership), auto racing (Formula 1), golf (U.S. PGA Championship and Ryder Cup), tennis (U.S. Open) and cricket. Sky Sports News is a basic channel covering daily events. The Sky Go service, launched last year, allows customers to get more value from their subscription by accessing live TV on additional devices such as PCs, laptops, tablets and smartphones. (Tom Shaw/Getty Images)

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5. Under Armour Brand Value: $3.5 billion

Sales are expected to be $1.8 billion in 2012, 21% higher than the prior year, underpinned by new products, such as the $130 lightweight Highlight football cleats, $100 Spine lightweight running shoes and a $58 Armour Bra sports undergarment. (Bill O'Leary/The Washington Post via Getty Images)

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6. Reebok Brand Value: $1.2 billion

Lost offical NFL gear deal, which it held for 10 years, to Nike beginning with 2012 season. Sales (including Reebok CCM Hockey) increasd just 3% in 2011. (Getty Images North America)

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7. YES Brand Value: $600 million

Most-watched regional sports network in U.S. The RSN, owned by the New York Yankees, Goldman Sachs and former owners of the Brooklyn Nets, is worth in excess of $4 billion. (Andrew Harrer/Bloomberg via Getty Images)

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8. IMG Brand Value: $520 million

IMG's sports-related businesses will generate about $170 million in operating income (earnings before interest, taxes, depreciation and amortization). IMG College, the leader in collegiate marketing, licensing and media rights, is fueling growth and is expected to account for over half the the company's earnings. (iStock)

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The Most Valuable Teams
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9. NESN Brand Value: $500 million

The regional sports network charges an average affiliate fee of $3.56 per month, per subscriber, third most of any RSN, according to SNL Kagan. Delivered an average rating of 7.4 during 2012 season, fourth-best in baseball, despite dismal performance by Boston Red Sox. (Steven King/Icon SMI/Newscom)

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The Most Valuable Teams
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10. MLBAM Brand Value: $420 million

Revenue expected to be around $620 million in 2012. Baseball's Internert arm has such good technology and infrastructure that ESPN and CBS Sports use it for streaming. (AP)

More From Forbes:
The Most Valuable Teams
The Most Valuable Sporting Events
The Most Valuable Athletes In Sports

The opinions expressed are solely those of the author and do not necessarily reflect the views of Comcast.
More on Forbes.c... Click here to see the most valuable sporting events.