Editors at the financial magazine choose their celebrity 100 based on their current fortunes and their projected income and public interest - and Gibson has beaten Tiger Woods and Oprah Winfrey to the top of the list.
Also back in the top 10 is Tom Cruise, who topped the list in 2001 but hasn't appeared on it since.
The top 10 and their projected 2004 fortunes are:
2. TIGER WOODS ($80 million / GBP45 million)
3. OPRAH WINFREY ($210 million / GBP118 million)
4. TOM CRUISE ($45 million / GBP25 million)
5. THE Rolling Stones ($51 million / GBP28 million)
6. Jk Rowling ($147 million / GBP82 million)
7. Michael Jordan ($35 million / GBP19 million)
8. Bruce Springsteen ($64 million / GBP36 million)
9. Steven Spielberg ($75 million / GBP42 million)
10. Johnny Depp ($28 million / GBP16 million) (KL/WNVET/GES)
10. JOHNNY DEPP ($28 million / GBP16 million)18/06/2004 03:13