Rock 'n' roll king Elvis Presley has topped a poll of the highest-earning dead celebrities for the second consecutive year with earnings of $52m (€40.3m).
The legendary singer died in 1977 - but he has continued to pull in more revenue than any other late star in the past 12 months. Finances were boosted last year by the increase in visitors to his Graceland estate in Memphis, Tennessee to mark the 30th anniversary of his death.
His earnings, from October 2007 to 2008, overshadow the second-placed star in the Forbes poll - Peanuts cartoonist Charles Schulz. The animator, who died in 2000, took $33m (€25.5m), while tragic actor Heath Ledger came in at number three with $20m (€15.5m).
The publication says of Ledger: "With the 'The Dark Knight' grossing $991m (€767m) in box office revenue worldwide, we estimate his earnings at $20m (€15.5m)."
Late acting great Paul Newman, who died in September, debuts on the list at 11. The Butch Cassidy star's range of Newman's Own food products garnered $120m (€93m) last year. He donated all of the profits to charity, but Forbes estimate his 2007 earnings at $5m (€3.9m).
Others who feature on Forbes' annual list this year include American film and TV mogul Aaron Spelling, John Lennon, Marilyn Monroe and Steve McQueen.