“Few celebrities prove the point that there is (financial) life after death better than Michael Jackson,” according to Forbes. It is Jackson’s second straight year atop the list. He regained the title in 2013, a year after being pushed into second place by actress Elizabeth Taylor.

Jackson’s second album released after his death, Xscape debuted at no 2 on the pop charts in the past year and the singer also appeared as a hologram at the Billboard Music Awards. Two Cirque du Soleil shows, Immortal and One, account for much of Jackson’s earnings along with his music catalogue and publishing empire.

Taylor, came in at no 4 with $25 million and reggae singer Bob Marley completed the top five with $20 million in earnings in the year to October 2014. Marley died of cancer at the age of 36 in 1981. Singer John Lennon, the former Beatle who was gunned down in New York in 1980, was no 7 with $12 million.