Top 10 biggest M and A deals

LONDON, Friday (AFP) The table below lists the ten biggest merger and acquisition deals so far this year, according to data published on Friday by Canadian financial data provider Thomson Financial.

The list which includes completed and announced takeovers is topped by the ongoing battle for control of Dutch banking titan ABN Amro.

* Britain's Royal Bank of Scotland, Belgian-Dutch group Fortis and Spain's Santander Central Hispano offered $97 billion for ABN Amro in April.

* British bank Barclays offered $90.8 billion for ABN Amro in April.

* US food and tobacco giant Altria spun off Kraft Foods to its shareholders, valuing the unit at $61.6 billion in January.

* Italian energy group Enel and Spanish partner Acciona offered $59.4 billion for Spanish utility Endesa in April.

* US private equity groups Kohlberg Kravis Roberts and Texas Pacific Group, backed by Goldman Sachs, Morgan Stanley, Citigroup and Lehman Brothers, offered 44.4 billion dollars for Texas energy group TXU in February.

* US aluminum giant Alcoa offered $32.9 billion for Canadian rival Alcan in May.

* Italian bank Unicredit bought rival Capitalia for $29.5 billion in May.

* Texas Pacific Group and Goldman Sachs offered $27.3 billion for US telecommunications company Alltell in May.

* Kohlberg Kravis Roberts bought US credit card transaction processor First Data for $27 billion in April.

* Private equity firms J.C. Flowers and Friedman Fleischer Lowe, backed by JP Morgan Chase and Bank of America, bought US student loan finance giant Sallie Mae for $25.5 billion in April.