Howdy, Forbes Magazine lists the top earning dead celebrities of the last year--Elvis tops the list with US$37 million. J. R. R. Tolkien ranks #7 with US$12 million--apparently he had a new movie out. <http://www.forbes.com/2002/08/12/0812deadintro.html> "It's been a good year for the dead. Last year, in order to make our list, dead celebrities had to earn a minimum of $3 million in income, and the average earning was nearly $11.5 million. This year, the poorest of the bunch--Robert Ludlum and Jerry Garcia--each made $5 million, and the average shot up to $15 million." -Sean G.