Steven Spielberg
$332 million
The sale of DreamWorks SKG's live-action business to Paramount earned the director mega-bucks. More recently, the top-earning entertainer scored with Disturbia, a thriller that garnered $22 million in its opening weekend. Next, he'll set out to find the next best filmmaker on his Fox reality TV series On the Lot, co-executive produced by Mark Burnett. Following that, he'll serve up a slew of silver screen crowd pleasers: the much-anticipated Transformers film as well as the fourth installments of the Indiana Jones and Jurassic Park franchises. 
Howard Stern
$302 million
The King of Talk is doing just that--all the way to the bank. In 2004, Sirius Satellite Radio agreed to shell out $100 million a year for his R-rated fare--and that doesn't factor in the slew of bonuses. The trade-off: fewer listeners. He no longer lures the daily audience of 12 million he once attracted on free radio.
George Lucas
$235 million
The director is still earning big bucks on residuals from his popular Star Wars and Indiana Jones franchises. In the works: a fourth installment in the Indiana Jones franchise, which Lucas will co-write and executive produce. 
Jerry Seinfeld
$100 million
Off the air for nearly a decade, his 1990s sitcom is still bringing in big bucks in syndication. Next up, Seinfeld will grace the silver screen in Bee Movie, an animated flick from DreamWorks that he wrote, produced and stars in. Lest that weren't enough to keep the comedian busy, he still does stand-up periodically.
Dan Brown
$88 million
Despite critical scorn, the film adaptation of his best-selling novel The Da Vinci Code grossed nearly $800 million worldwide at the box office. The author's earlier work, Angels & Demons, is currently in development at Sony.
Jerry Bruckheimer
$84 million
If the $1 billion-plus global box office take for last summer's Pirates of the Caribbean was any indication, Bruckheimer is poised for a very lucrative spring. The series' third installment, Pirates of the Caribbean: At World's End, is scheduled to hit theaters at the end of May. Also padding the producer's wallet: syndication fees from CSI, his hit forensics show, and its spinoffs.
Dick Wolf
$70 million
After 17 seasons on the air, the fate of his Law & Order franchise, which has spawned several spinoffs and a seemingly endless supply of reruns, is unclear. With a ratings dip plaguing both the original and its Criminal Intent spinoff (the franchise's third, Special Victims Unit, remains a hit and has already been picked up for another season), NBC argues that the two programs, at their present costs, are no longer viable.
Tom Cruise
$67 million
His high-profile marriage and couch-jumping ways may be prime tabloid fodder, but his recent career moves (or lack thereof) have given the press little to talk about. The star hasn't graced the silver screen since Viacom Chairman Sumner Redstone publicly cut his movie company's ties to the star last summer. Cruise will stage his comeback later this year in the Robert Redford-directed drama Lions for Lambs, co-starring Redford and Meryl Streep.
Andrew Lloyd Webber
$56 million
After dabbling in the reality TV realm--he's a judge of Britain's Any Dream Will Do--the music impresario is reportedly eager to refocus his efforts on his day job: composing hit musicals. Among the hopefuls: a Phantom of the Opera sequel, which he has already begun to pen.
Bruce Springsteen
$55 million
A few years shy of 60 and the Boss has little desire to slow down. Later this spring, he'll release a CD and DVD of his fall 2006 Seeger Sessions Band tour of Europe. Meanwhile, he's lent his voice to a host of soundtracks, including Adam Sandler's Reign Over Me and the upcoming Drew Barrymore picture Lucky You.
Dr. Phil McGraw
$45 million
With Oprah Winfrey in his corner, the self-help specialist has managed to garner an impressive fan base of his own. In addition to a successful syndicated talk show, Dr. Phil boasts several best-selling books, a monthly column in O, The Oprah Magazine and an endorsement deal with online dating service Match.com.
Donald Trump 
$44 million
His hair and feuds may grab the ink, but it's Trump's many ventures that bring in the big money--among them the real estate tycoon's reality show The Apprentice, which recently completed its sixth season. Despite declining ratings, Trump cashes in on the show as well as its lucrative product-placement deals. He also earns big on the lecture circuit and with his many licensing deals, which include men's suits, alcohol and cologne.
Simon Cowell
$43 million
Though his name is attached to several shows, it's his role as acerbic judge on American Idol that's earned him star status. Hardly one to hold back, Cowell often finds himself in hot water with his less-than-friendly critiques on television's most-watched show. Among his other reality TV ventures: America's Got Talent and the U.K.'s X Factor. Add to that his Syco music label, which counts Il Divo among its blockbuster acts.
50 Cent 
$41 million
With a lucrative record label, G-Unit, and two solo albums in the works, 50 Cent is hardly lacking in activity. Among the many projects on the rapper-turned-actor's horizon: The Dance, a prison flick co-starring Nicholas Cage.
David Letterman
$40 million
He may not lure as many viewers as late night rival Jay Leno, but Letterman does earn more: Letterman raked in $40 million over the course of the year, compared with Leno's $32 million. What's more, the CBS host owns a stake in his show.
Peter Jackson 
$39 million
Among Hollywood's most profitable directors, Jackson saw big box-office returns with King Kong and Lord of the Rings. Though a now-public spat has halted his involvement in the Rings franchise, Jackson will move on to The Lovely Bones, a film adaptation of the Alice Seybold novel.
Denzel Washington
$38 million
Among Hollywood's most bankable stars, Washington has already scored big with Universal's soon-to-be-released American Gangster, a Ridley Scott crime flick that paid him twice. Also in the works: a film based on the true life of 1930s professor Melvin B. Tolson, which Washington will direct, produce and star in.
Neil Diamond
$35 million
In 2005, the crooner, now in his mid-60s, staged an impressive comeback with the release of 12 Songs, an album co-produced by Rick Rubin, of Metallica and Red Hot Chili Peppers production fame. Some two years later, Diamond's music, old and new, continues to lure listeners.
Elton John
$34 million
At 60, the Rocket Man is still making music and headlines. His latest projects include a greatest-hits compilation CD, Rocket Man--Number Ones, and making his 500-plus song catalog available for legal download. Not impressive enough? He also set a new record with his blowout birthday concert: the most solo performances at New York's Madison Square Garden.
