This is a very interesting article.....and highly suspicious. Yankees Soar, Mets Plunge On List of Baseball’s Most Valuable Teams - Kurt Badenhausen - Jock Rich - Forbes "The most profitable team was the Padres, which had an operating income of $37 million in 2010. The team’s attendance surged by 200,000 at Petco Park as the Padres finished just two games behind the San Francisco Giants in the National League West. The Padres managed to post a 90-72 record despite a payroll of just $38 million, which was the lowest in baseball. The Padres also benefited from a revenue-sharing check of more than $30 million."