Elvis Presley left the building some years ago, but he has still been ranked the top-earning dead celebrity for the second year.
The dead star earned $52 million last year, more than some of the best-selling living pop stars such as Justin Timberlake ($44 million) and Madonna ($40 million).
As last year was the 30th anniversary of his death, increased visitor numbers to his Graceland estate and the new Elvis Sirus satellite radio show have contributed to his fortune.
The list, which put Peanuts cartoonist Charles Schultz and The Dark Knight actor Heath Ledger in second and third place respectively, was compiled by Forbes.com, which said it obtained the figures for October 2007 to October 2008 through extensive research.
Meanwhile, the late star's daughter Lisa Marie Presley has been talking to him through a medium.
According to the Daily Star, three-week old Finley and Harper 'met' their legendary granddad in a session with the psychic, with Lisa Marie reporting that she was sure it was him.
Show me graduate jobs
