The King of Pop earned $275m (£173m) in the last year, according to Forbes - 更多 than any other celebrity, dead 或者 alive, except Oprah Winfrey.
"Jackson's spot atop our 最佳, 返回页首 earning dead 名人 列表 should come as no surprise 给 the renewed interest," Forbes writer Lacey Rose said.
Elvis Presley came second, making $60m (£38m), followed 由 JRR Tolkien.
The estate of the Lord of the Rings 作者 generated $50m (£32m), Forbes said. 《花生》 illustrator Charles Schulz raked in $33m (£21m), while former Beatle John Lennon was fifth on the list, earning $17m (£11m).
Jackson's estate earned 更多 than the 下一个 12 deceased 名人 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 音乐 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 更多 in the last 年 than Lady Gaga, 麦当娜 and Jay-Z, combined."
