She earned an estimated Am (￡10.3m) in 2003 - the year in which she won the best actress Oscar for The Hours.

A year ago, Kidman ranked eighth in the entertainment rich list, having earned A.6m (￡4.8m) in 2002.

Russell Crowe, who was born in New Zealand but lived in Australia since a child, ranked fourth with m (￡8.3m).

The magazine reported: "Australian entertainers are at the top of their game. Nicole Kidman and Russell Crowe are arguably the world's most prominent actors."

It attributes Kidman's financial boost to the success of her films The Hours, The Human Stainand Cold Mountain, and the fact that she commands an estimated Am (￡6.2m) per film.

Last year, she also signed a contract with Chanel perfume for a reported Am (￡5m) and received Am (￡2m) to star in an advertising campaign directed by Baz Luhrmann.

Although she was born in Hawaii, US, she moved to Sydney when she was three and has an Australian passport.

Abba tribute band Bjorn Again were seventh with A.6m (￡3.6m) while Neighbours star and singer Delta Goodrem earned A.8m (￡2.8m), beating fellow pop star Kylie Minogue's Am (￡2.5m).