2Pac still making mad money, and is up there with many legendary figures.

[M Dogg™]

NEW YORK (Reuters) -- The King still wears the money crown.

Rock 'n' roll legend Elvis Presley, dead for more than 26 years, Friday led the Forbes.com list of top-earning deceased celebrities for the third year in a row, to the tune of $40 million for the year ending September 2003.

With perennial megahits like "Don't be Cruel," "Jailhouse Rock," and "All Shook Up," his "30 #1 hits" CD has sold 9 million copies since being released in 2002, and a follow-up CD, "Elvis: 2nd to None," is in the top 10 on Billboard's album chart after coming out two weeks ago.

Runner-up on the list was Peanuts cartoon creator Charles Schulz, earning $32 million. Third at $22 million was writer J.R.R. Tolkien, whose "Lord of the Rings" books have been transformed on screen into a lucrative movie franchise.

Former Beatles John Lennon and George Harrison earned $19 million and $16 million, respectively, putting them fourth and fifth on the list, based on estate earnings.

New to the list this year were Broadway musical composers Richard Rodgers and Oscar Hammerstein II, with $7 million, as well as song writers Cole Porter and Irving Berlin, and Dr. Robert Atkins -- whose popular books and products promoting high-protein, low-carbohydrate diets are all the rage again -- who all earned about $6 million each.

Rounding out the top 10 were children's book author Dr. Seuss, race car driver Dale Earnhardt, rapper Tupac Shakur, reggae star Bob Marley and movie star Marilyn Monroe.

Seuss could make a run for a top 5 spot next year as his "Cat in the Hat" book will be released as a motion picture starring Mike Myers next month -- spurring new interest in his works and opening up other marketing opportunities.

Frank Sinatra and James Dean returned to the list of 19 after falling off in 2002.

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Honestly, this man is still making mad money for 7 years after his death with all the other legends of pop culture. How much longer can this last?