The late King Of Pop topped the Forbes poll, which also features Elvis Presley and John Lennon
Michael Jackson has been named the Top Earning Dead Celebrity by Forbes.
The late King Of Pop earned an estimated $160 million (£99 million) over the past year.
As well as earnings from his own music and his purchase of half of the Sony/ATV catalogue – which includes hits by The Beatles and Lady Gaga, much of the money earned came from two Michael Jackson-based Cirque du Soleil shows.
The touring show Immortal has grossed over $300 million (£185 million) since opening last year, while One, which opened in Las Vegas in May and features a hologram of Jackson performing ‘Man In The Mirror’, is routinely sold out.
Elsewhere on the list, which calculates estimated earnings between October 2012 and October 2013, Elvis Presley is in second place with an estimated $55 million (£34 million) in posthumous earnings.
The creator of the ‘Peanuts’ comic strip Charles Schulz is in third for the second year in a row with $37 million (£23 million), while Bob Marley is in fifth place with $18 million, thanks partly to a line of Bob Marley drinks, called ‘Mellow Mood’. John Lennon comes in seventh place with estimated earnings of $12 million (£7 million).
In 2012, the Forbes’ Top Earning Dead Celebrities poll was topped by Elizabeth Taylor. The actress, who died in 2011, earned an estimated $210 million in the 12 months to October 2012 thanks to a series of Christie’s of her art, jewellery and clothes. She was in fourth place this year.
The ten Top Earning Dead Celebrities:
Michael Jackson ($160 million, £99 million)
Elvis Presley ($55 million, £34 million)
Charles Schulz ($37 million, £23 million)
Elizabeth Taylor ($25 million, £15 million)
Bob Marley ($18 million, £11 million)
Marilyn Monroe ($15 million, £9 million)
John Lennon ($12 million, £7 million)
Albert Einstein ($10 million, £6 million)
Bettie Page ($10 million, £6 million)
Theodor Geisel ($9 million, £5.5 million)