While almost 400 million people regularly watch UEFA's Champions League Final each year, the rewards for winning the jewel of European football will be dwarfed by the prize money available for one of two West London sides, that battle to be promoted to the English Premier League on Tuesday evening.

Brentford, which hasn't been in the top tier of English football since the 1940s, is guaranteed more than $200 million over three years if the team beats local rival Fulham and secures promotion to the Premier League, according to accountancy firm Deloitte.

The analysis shows that the EFL Championship play-off final, hosted at Wembley Stadium, is the most valuable single match in world football, because the winner is promoted to the English top division. The majority of the Premier League's revenue comes from broadcasting rights, worth just over $4 billion in the 2018/19 season and the total revenue generated outstrips the rest of Europe by some distance. 

The $208 million Brentford could earn is made up of an estimated $110.5 million in central broadcasting distributions and "parachute payments" over the 2021-22 and 2022-23 seasons of $97.5 million if it is relegated after a single season in the Premier League, according to Deloitte.

If Brentford survives its first season, the additional revenue would rise to $345 million over five years. Over the past 10 seasons up to 2018/19, 63 percent of the 30 clubs promoted have avoided relegation.

In comparison, from one of the biggest matches in club football, last year's UEFA Champions League final, winners Liverpool earned $96.4 million for beating Tottenham Hotspur.

Brentford, which last played in the top tier in the 1946-47 season, is moving into a new 17,250-seat stadium next season, which would be the smallest in the Premier League, should they progress.

Five miles east from Brentford's current ground, along the River Thames, is Fulham's famous stadium, Craven Cottage. Due to the club's recent involvement in the Premier League, it would receive around $175.8 million over three years if promoted – significantly less than Brentford as Fulham is in receipt of parachute payments after its relegation to the Championship in 2019.

The play-off final should have been staged in May but was postponed due to the coronavirus pandemic. Clubs across the UK and elsewhere have been hit by a lack of match-day revenue, with games closed to fans since the restart in June.

"Given the recent impact of COVID-19, it is likely that the financial impact of promotion will be better received than ever before," said Tim Bridge of Deloitte's sports business group. "The increased revenue provides these clubs with the platform from which they can develop on and off the pitch."