Michael Jackson has come juu of the annual Forbes magazine orodha of top-earning dead celebrities.

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

"Jackson's spot atop our juu earning dead watu mashuhuri orodha should come as no surprise aliyopewa the renewed interest," Forbes writer Lacey Rose said.

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

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

Jackson's estate earned zaidi than the inayofuata 12 deceased watu mashuhuri 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 muziki 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 zaidi in the last mwaka than Lady Gaga, Madonna and Jay-Z, combined."