Film director Steven Spielberg was the world's highest-earning celebrity last year, according to Forbes magazine.
The man behind ET and Jurassic Park had an estimated income of £180 million in 2005, or £342 per minute.
DJ Howard Stern is in second place on the list at £163 million, with Star Wars director George Lucas third on £127 million, the magazine calculates.
JK Rowling was the highest-ranked non-American, with Harry Potter earning her £41 million, or £78 per minute.
The author was responsible for the biggest-selling book in the US in 2005.
Harry Potter and the Half-Blood Prince, which was published in July, sold 7.2 million copies there.
HIGHEST-EARNING CELEBRITIES
1. Steven Spielberg - £180m
2. Howard Stern - £163m
3. George Lucas - £127m
4. Oprah Winfrey - £122m
5. Jerry Seinfeld - £54m
6. Tiger Woods - £49m
7. Dan Brown - £48m
8. Jerry Bruckheimer - £45m
9. JK Rowling - £41m
10. Dick Wolf - £38m
Source: Forbes Magazine
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