The Dallas Cowboys, estimated to be worth $190 million, have the highest value of any U.S. sports team, Financial World magazine says in its current issue.

The Baltimore Orioles, purchased last summer for $173 million, are worth just $129 million, eighth among the 28 teams. The New York Yankees are the top baseball team at $166 million, followed by Toronto Blue Jays at $150 million.In the NFL, the Cowboys' value increased $25 million, according to the magazine. The New York Giants have the second-highest value at $176 million.

Financial World said the 28 baseball teams combined for an operating profit of $168 million in 1993 and the 28 NFL teams had an operating loss of $11.2 million. The 27 NBA teams had an operating profit of $170 million.