The King of Pop earned $275m (£173m) in the last year, according to Forbes - और than any other celebrity, dead या alive, except Oprah Winfrey.
"Jackson's spot atop our चोटी, शीर्ष earning dead मशहूर हस्तियों सूची should come as no surprise दिया the renewed interest," Forbes writer Lacey Rose said.
Elvis Presley came second, making $60m (£38m), followed द्वारा JRR Tolkien.
The estate of the Lord of the Rings लेखक generated $50m (£32m), Forbes said. पीनट्स illustrator Charles Schulz raked in $33m (£21m), while former Beatle John Lennon was fifth on the list, earning $17m (£11m).
Jackson's estate earned और than the अगला 12 deceased मशहूर हस्तियों 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 संगीत 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 और in the last साल than Lady Gaga, मैडोना and Jay-Z, combined."
