Local authorities have had to compete against each other for a share of almost£1bn put into education to raise standards and repair schools since the election, the paper says.
The TES analysis is based on department for education and employment statistics for cash allocations on capital, class size, literacy, action zones and the national grid since the election.
Top of the table in pounds gained per pupil is Newcastle where the authority has won the equivalent of an extra£309 for each of its 41,099 pupils. Bottom is Doncaster which gained just£34.60 for each of its 52,000 pupils.
Authorities have had to bid for cash to cut classes to 30 for every five, six or seven year old, to get rid of outside toilets and even for schools repairs.