Elvis Presley has been named the top earning dead celebrity of 2007.
The king of rock'n'roll earned $49 million in royalties between October 2006 and October 2007 placing him at the top of this year's Forbes.com 13 richest deceased stars.
Nirvana frontman Kurt Cobain made his debut in the list last year at number one, knocking Elvis from his top spot for the first time ever, but this year he failed to be placed at all.
Last year, Cobain's widow Courtney Love sold his song rights, boosting his annual earnings to a phenomenal $50 million.
Elvis' earnings have continued to rise since he first topped the list in 2001 with $35 million. In 2006 he earned $44 million.
Beatles legend John Lennon was second this year with earnings of $44 million, while Snoopy cartoonist Charles M. Schulz was placed third with $35 million.
Steve McQueen was a new addition to the list this year, earning $6 million.
James Brown, who died on December 25 last year, also made his first appearance on the list earning $5 million since his death.
Ray Charles, 'Lord of the Rings' author J.R.R. Tolkien and country star Johnny Cash all failed to make the list this year.
Forbes.com's Top-Earning Dead Celebrities 2007:
1. Elvis Presley - $49 million
2. John Lennon - $44 million
3. Charles M. Schulz - $35 million
4. George Harrison - $22 million
5. Albert Einstein - $18 million
6. Andy Warhol - $15 million
7. Dr. Seuss (Theodor Geisel) - $13 million
8. Tupac Shakur - $9 million
9. Marilyn Monroe - $7 million
10. Steve McQueen - $6 million
11. James Brown - $5 million
12. Bob Marley - $4 million
13. James Dean - $3.5 million
