The King of Pop earned $275m (£173m) in the last year, according to Forbes - thêm than any other celebrity, dead hoặc alive, except Oprah Winfrey.
"Jackson's spot atop our hàng đầu, đầu trang earning dead người nổi tiếng danh sách should come as no surprise được trao the renewed interest," Forbes writer Lacey Rose said.
Elvis Presley came second, making $60m (£38m), followed bởi JRR Tolkien.
The estate of the Lord of the Rings tác giả 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 thêm than the tiếp theo 12 deceased người nổi tiếng 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 âm nhạc 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 thêm in the last năm than Lady Gaga, Madonna and Jay-Z, combined."
