While the artists all earned over £30m from concert tours and record sales
they still fell short of matching Jackson's income, which reached £175m last
year.
"Jacksons spot atop our top earning dead celebrities list should come as
no surprise given the renewed fan interest in music, videos and all things
Michael Jackson," said Forbes writer Lacey Rose.
Jackson was 50 when he died in his Los Angeles home on June 25 last year,
shortly before a planned series of comeback concerts in London.
His personal physician Dr Conrad Murray is to stand trial in the New Year
accused of giving him a fatal dose of the anaesthetic drug propofol
The series of concerts at the O2 arena were aimed at wiping out the "Thriller"
star's debt of $500 million.
That debt has been significantly reduced thanks the surge in demand for
Jackson's work.
Jackson's album sales and radio airplay accounted for $50m, while sales of a
video game, memorabilia and a re-released autobiography were worth another
$50m, the magazine estimated.
His estate was paid $60m for "This Is It", a film of the rehearsals
for his ill-fated comeback concerts at the O2 arena in London and they have
also struck a deal for a show to be staged by Cirque de Soleil in Las Vegas.
Other deals to release previously unheard music as well as merchandise, toys
and other products are planned in the coming years.
But it is a half share in hundreds of songs by other artists, including those
by The Beatles and Elvis Presley, generates the most income.
The Sony/ATV back catalogue of songs generates between $50m to $100m a year.
The cash flow on an annual basis is tremendous," Donald David, a
celebrity estate lawyer.
"Sure, it's going to decline eventually, but it's going to be a huge
amount in the foreseeable future. Jackson's kids are going to have grandkids
before that money's gone."
Jackson was third on the previous years list but it expected to remain at No1
for several years.
Elvis Presley was second on the "Dead Celebrities" list making $60m
(£38m), followed by JRR Tolkien.
The estate of the Lord of the Rings author generated $50m (£32m) with Peanuts
illustrator Charles Schulz pulling in fourth place with $33m (£21m) from
syndication of his popular cartoon.
Former Beatle John Lennon was fifth on the list, earning $17m (£11m).
He is expected to pull in further millions next year from the re-release of
his solo albums earlier this month to mark what would have been his 70th
birthday.
Stieg Larsson, author of "The Girl with the Dragon Tattoo," make his
first appearance on the list at No. 6 with $18 million in earnings.
The Swedish writer died in 2004 at the age of 50, before any of the books in
his Millennium Trilogy were published.
They have since sold 40 million copies, been translated into 44 languages and
spawned three hit Swedish movies.
Hollywood is currently remaking the films with James Bond star Daniel Craig
playing his crusading journalist Mikael Blomkvist.
The top ten top earning dead celebrities are:
Michael Jackson $275
Elvis Presley $60m
JR Tolkien $50m
Charles Schultz $33m
John Lennon $17m
Sieg Larsson $18m
Theodor Geisel $11m
Albert Einstein $10m
George Steinbrenner $8m
Richard Rodgers $7m
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