Michael Jackson has come শীর্ষ of the annual Forbes magazine তালিকা of top-earning dead celebrities.

The King of Pop earned $275m (£173m) in the last year, according to Forbes - আরো than any other celebrity, dead অথবা alive, except Oprah Winfrey.

"Jackson's spot atop our শীর্ষ earning dead যশস্বী তালিকা should come as no surprise প্রদত্ত the renewed interest," Forbes writer Lacey Rose said.

Elvis Presley came second, making $60m (£38m), followed দ্বারা JRR Tolkien.

The estate of the Lord of the Rings লেখক generated $50m (£32m), Forbes said. পিনাটস্‌ illustrator Charles Schulz raked in $33m (£21m), while former Beatle John Lennon was fifth on the list, earning $17m (£11m).

Jackson's estate earned আরো than the পরবর্তি 12 deceased যশস্বী 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 সঙ্গীত 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 আরো in the last বছর than Lady Gaga, ম্যাডোনা and Jay-Z, combined."