Tom Cruise has become the first celebrity to take the top spot twice.

Director Steven Spielberg, in sixth place, is rated the year's most financially successful celebrity with estimated earnings of $332m (£179m).

US "shock jock" Howard Stern comes closest to that haul with $302m (£163m), followed by Star Wars creator George Lucas with $235m (£127m).

But because Forbes's power ranking also takes media presence into account, they are ranked seventh and 15th respectively in the overall list.

UK stars

British talent makes a strong showing, with Sir Paul McCartney at 14, Sir Elton John at 16 and Harry Potter author JK Rowling at 19.

The global success of The Da Vinci Code, meanwhile, is reflected in author Dan Brown's presence in 10th position.

American Idol judge Simon Cowell makes his first appearance in the chart at number 29, while actor Brad Pitt comes in at 20.

In a curious coincidence, Pitt's former wife Jennifer Aniston and his current partner Angelina Jolie are joint 35th.

BBC NEWS.