Thirty years after he died aged 42, the King of Rock 'n' Roll last year pulled in US$52 million, dwarfing living music stars like Justin Timberlake (US$44 million) and Madonna (US$40 million), the magazine said.

Elvis topped the list for a second year running due to the 30th anniversary extravaganza in Graceland - his home in Memphis, Tennessee - that in visitors and merchandising generated more income than his 2006 earnings of US$49 million.

Shultz, who drew Snoopy and the 'Peanuts' gallery of characters into existence, died in 2000 at 77. His heirs last year penned an agreement with Warner Bros studios moving him up a notch in Forbes' list, with posthumous earnings of US$33 million.

The Australian heartthrob Ledger, who died at 28 in January from over-medication, made an estimated US$20 million in earnings from his cut in the latest box office smash hit Batman movie The Dark Knight, in which he played the Joker.

The father of relativity, Albert Einstein, was fourth on the Forbes list.

Even though he passed away in 1955, his 'Baby Einstein' toy franchise brought in a cool US$18 million.

Television producer Aaron Spelling, who died in 2006, followed with US$15 million in earnings last year, chiefly from royalties of reruns of his popular shows.

Dr Seuss children book author Theodor Geisel (died 1991) made US$12 million for fifth place, and Beatle John Lennon, shot to death in 1980, dropped from second to sixth place with US$9 million.

Listed 8, 9 and 10 were Andy Warhol (died 1987) with US$8 million; Marilyn Monroe (died 1962) US$6.5 million, and actor Steve McQueen (died 1980) with US$6 million.

Actor Paul Newman, who died last month at 83 years of age, pulled in US$5 million, tying with the late James Dean (died 1955), who also earned US$5 million. -- AFP