The King of Pop earned $275m (£173m) in the last year, according to Forbes - もっと見る than any other celebrity, dead または alive, except Oprah Winfrey.
"Jackson's spot atop our 上, ページのトップへ earning dead セレブ 一覧 should come as no surprise 与えられた the renewed interest," Forbes writer Lacey Rose said.
Elvis Presley came second, making $60m (£38m), followed によって JRR Tolkien.
The estate of the Lord of the Rings 作者 generated $50m (£32m), Forbes said. ピーナッツ illustrator Charles Schulz raked in $33m (£21m), while former Beatle John Lennon was fifth on the list, earning $17m (£11m).
Jackson's estate earned もっと見る than the 次 12 deceased セレブ combined, Forbes estimated.
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, it said.
His estate has also struck deals to release previously unheard 音楽 as well as merchandise, toys and other products.
Jackson's debts were estimated at $500m (£315m) when he died aged 50 in June 2009.
Ms Rose said: "Thanks to a lucrative catalogue, hit film and album sales, the late king of pop earned もっと見る in the last 年 than Lady Gaga, マドンナ and Jay-Z, combined."
