The King of Pop earned $275m (£173m) in the last year, according to Forbes - 더 많이 than any other celebrity, dead 또는 alive, except Oprah Winfrey.
"Jackson's spot atop our 상단, 맨 위로 earning dead 유명인사 list should come as no surprise given the renewed interest," Forbes writer Lacey Rose said.
Elvis Presley came second, making $60m (£38m), followed 의해 JRR Tolkien.
The estate of the Lord of the Rings author generated $50m (£32m), Forbes said. 피너츠 illustrator Charles Schulz raked in $33m (£21m), while former Beatle John Lennon was fifth on the list, earning $17m (£11m).
Jackson's estate earned 더 많이 than the 다음 12 deceased 유명인사 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 음악 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 더 많이 in the last 년 than Lady Gaga, 마돈나 and Jay-Z, combined."
