The ''Forbes'' Top 40 was an annual list of 40 highest-paid entertainers compiled and published by '' Forbes'' magazine from 1987 until 1998. In the next year, 1999, they created ''Forbes'' Celebrity 100. The list was published every September, compiled by using the income of performers over two years to overcome the year-to-year volatility of a performer's income. ''Forbes'' representatives said that those individual are "more than entertainers, they are businesses", declaring: "Not only do they create wealth for the entertainment industry and their business sponsors, they create wealth for the nation in exportable merchandize in the form of TV programming, motion pictures, and videocassette and music recordings".

''Forbes'' Top 40 lists

Below is the top 10 for each year since the list's inception.

1980s

1990s

1999—present

Statistics

''Forbes'' report

According to ''Forbes'', after list' 11th anniversary,

Steven Spielberg Steven Allan Spielberg (; born December 18, 1946) is an American director, writer, and producer. A major figure of the New Hollywood era and pioneer of the modern blockbuster, he is the most commercially successful director of all time. Spie ...

and Bill Cosby were the individuals with the most appearances at the top, with three each. The Beatles attained the highest ranked for non-Americans.

Historical money-earning views

''Forbes'' 20th-century lists were predominantly dominated by male figures. In 1996 alone, only four female celebrities entered the Top 40 list (

Oprah Winfrey Oprah Gail Winfrey (; born Orpah Gail Winfrey; January 29, 1954), or simply Oprah, is an American talk show host, television producer, actress, author, and philanthropist. She is best known for her talk show, ''The Oprah Winfrey Show'', br ...

ranked 1, Roseanne Barr at 25,

Mariah Carey Mariah Carey (; born March 27, 1969) is an American singer, songwriter, actress, and record producer. Referred to as the " Songbird Supreme", she is noted for her five-octave vocal range, melismatic singing style and signature use of the whi ...

in the 33-position, and

Sandra Bullock Sandra Annette Bullock (; born July 26, 1964) is an American actress and producer. The recipient of List of awards and nominations received by Sandra Bullock, various accolades, including an Academy Award and a Golden Globe Award, Bullock was ...

in the 40 place). However, Winfrey gained a perennial position even above many individuals regardless of gender, which has been maintained since the inception of the ''Forbes'' Celebrity 100 in 1999. While lists of that time included several musicians, dominated by them in many reports, high ranks were not usually attained by female artists. Like Winfrey,

Madonna Madonna Louise Ciccone (; ; born August 16, 1958) is an American singer-songwriter and actress. Widely dubbed the " Queen of Pop", Madonna has been noted for her continual reinvention and versatility in music production, songwriting, a ...

was an almost premier exception with academic

E. Ann Kaplan E. Ann Kaplan is an American professor, author, and director. She currently teaches English at the Stony Brook State University of New York, and is the founder and director of The Humanities Institute at Stony Brook University. She coined the term ...

describing in 1993, that she "has entered the public sphere as an entrepreneur earning a lot of money, something that is not considered natural for women". On the other hand, lists were dominated by American personalities rather than foreigners.

References

{{Forbes Magazine Lists Annual magazine issues Lists of celebrities Forbes lists