In the money

Forbes magazine's ranking of the 40 highest-paid entertainers and their estimated gross income for 1996-97:

1. Steven Spielberg, $313-million.

2. George Lucas, $241-million.

3. Oprah Winfrey, $201-million.

4. Michael Crichton, $102-million.

5. The Beatles, $98-million.

6. Jerry Seinfeld, $94-million.

7. David Copperfield, $85-million.

8. Stephen King, $84-million.

9. Tom Cruise, $82-million.

10. Arnold Schwarzenegger, $74-million.

11. Harrison Ford, $72-million.

12. The Rolling Stones, $68-million.

13. Tim Allen, $66-million.

14. John Grisham, $66-million.

15. Celine Dion, $65-million.

16. David Bowie, $63-million.

17. John Travolta, $61-million.

18. Mel Gibson, $59-million.

19. Siegfried and Roy, $58-million.

20. Sting, $57-million.

21. Garth Brooks, $55-million.

22. Roseanne, $55-million.

23. Michael Jackson, $55-million.

24. Ron Howard and Brian Grazer, $54-million.

25. Michael Flatley, $54-million.

26. Jim Carrey, $53-million.

27. Tom Clancy, $50-million.

28. Robin Williams, $50-million.

29. Eddie Murphy, $49-million.

30. Kiss, $48-million.

31. Gloria Estefan, $47-million.

32. Spice Girls, $47-million.

33. Babyface, $44-million.

34. Roland Emmerich and Dean Devlin, $43-million.

35. Kevin Costner, $42-million.

36. R.L. Stine, $41-million.

37. Michael Douglas, $41-million.

38. U2, $40-million.

39. Kevin Bright, Marta Kauffman and David Crane, $39-million.

40. Bill Cosby, $36-million.