He makes £25million to top dead earners rich list...

Even in death, Elvis Presley remains the King.

For the third year in a row, he has topped the income list for dead celebrities bringing in a massive £25million for the year ending September 2003.

The Forbes list sees late rock stars as the major players on the top 10, with the two former Beatles, John Lennon and George Harrison in the top five and Bob Marley just a little further on down.

Elvis’ success was built on the back of his No1. Hits album. It sold nine million copies. Visits to Graceland were also up and the success of Rubberneckin’ didn’t hurt.

Right behind Elvis is Peanuts cartoon creator Charles Schulz who made £20 million for his estimate. The world-wide success of ’The Lord Of The Rings’ generated £14million for the estimate of it’s author JRR Tolkien and places him on third place.

John Lennon clocks in at four with a £12million tally, while George Harrison is just a little behind him at five on £10million.

Both profited from still buoyant sales of Beatles records. Some two million were sold last year.

Bob Marley made £5.6million last year, just ahead of Marilyn Monroe.

One other person who won’t be enjoying the considerable fruits of his labours is Dr Robert Atkins, pioneer of the popular but controversial low-carbohydrate Atkins diet. The good doctor made £3.8 million. He died in April this year, not from any health problem but after slipping on ice in New York.