Michael Jackson top-earning dead celebrity: report

3. J.R.R. Tolkien. "The Lord of the Rings" author Tolkien, whose trilogy of novels was made into films by director Peter Jackson, came in at No. 3 with earnings of $50 million. Star of the film "Lord of The Rings" Elijah Wood as Frodo Baggins in an undated publicity photograph from the film.[Photo/Agencies]