NEW YORK (AP) _ The American entries in Fortune magazine's 1993 list of world billionaires, with name, home, source of wealth and estimated value in billions of dollars.

Fortune tallied 26 American billionaires, which includes families.

1. Helen R. Walton, S. Robson Walton, James C. Walton, Alice L. Walton, Arkansas; John T. Walton, California; Wal-Mart stores; $23.5.

2. Forrest Mars Sr., Nevada; Forrest Mars Jr., John Mars, Virginia; Jacqueline Mars Vogel, New Jersey; Mars Inc.; $14.

3. Samuel I. Newhouse Jr., Donald E. Newhouse and family, New York; publishing and broadcasting; $10.

4. John Werner Kluge, Virginia; communications, real estate; $8.8.

5. William Gates, Washington state; Microsoft computer software; $6.7.

6. Warren E. Buffett, Nebraska; investment services, textiles, insurance, media; $6.4.

7. Ronald Owen Perelman, New York, publishing, cosmetics, medical laboratories, banking; $5.9.

8. Anne Cox Chambers, Georgia; Barbara Cox Anthony, Hawaii; media and publishing; $5.8.

9. Edgar M. Bronfman, New York; Phyllis Bronfman Lambert, Charles R. Bronfman and family, Montreal; beverages, 6 percent of Time Warner Inc., real estate, $4.9.

10. Charles Koch, Kansas, David Koch, New York; Koch Industries; $4.7.

11. Sumner M. Redstone and family, Massachusetts; National Amusements, movie theaters, cable television; $3.8.

12. Estee Lauder and family, New York, cosmetics; $3.4.

13. Paul Allen, Washington state; computer software, Portland Trailblazers basketball team; $3.3.

14. Rupert Murdoch and family, California; media, publishing; $3.3.

15. H. Ross Perot, Texas; Perot Systems Corp., real estate, oil and gas production; $3.3.

16. Richard M. DeVos, Florida; 50 percent of Amway household products; $3.

17. John T. Dorrance III, Wyoming; Bennett Dorrance, Arizona; Mary Alice Dorrance Malone, Pennsylvania; Campbell Soup; $3.

18. Jay Van Andel, Michigan; Amway household products; $3.

19. William Bernard Ziff Jr. and family, Florida; media; $3.0.

20. Kirk Kerkorian, Nevada; amusement parks, hotel-casinos, 9.2 percent of Chrysler Corp.; $2.8.

21. Marvin Davis, California; media, oil, real estate development; $2.6.

22. Walter H. Annenberg, Pennsylvania; securities, real estate, art; $2.5.

23. John Paul Getty, England; trusts, inheritance, investments; $2.5.

24. Jay Pritzker, Robert Pritzker and family, Illinois; Hyatt hotels, chewable tobacco, Ticketmaster; $2.3.

25. Laurence A. Tisch, Preston R. Tisch and family, New York; 30 percent of Loews Corp., 23 percent of CBS; 50 percent of the New York Giants football team, investments; $2.2.

26. Cargill MacMillan Jr., California; Whitney MacMillan, Minnesota; Pauline MacMillan Keinath, Missouri; 8 percent of Cargill Inc., 11 percent of Minnesota Vikings football team; $2.1.