NEW YORK (AP) _ Here is a list of Forbes magazine's 40 highest-paid entertainers. The ranking is based on the magazine's estimate of gross earnings for 1990 and 1991.

1. New Kids on the Block, pop music group, $115 million.

2. Bill Cosby, 54, television personality, $113 million.

3. Oprah Winfrey, 37, talk-show host, $80 million.

4. Madonna, singer, 33, $63 million.

5. Michael Jackson, 33, singer, $60 million.

6. Kevin Costner, actor-director, 36, $59 million.

7. Johnny Carson, 65, talk-show host, $55 million.

8. Rolling Stones, rock group, $55 million.

9. Charles M. Schulz, 68, cartoonist, $51 million.

10. Steven Spielberg, 43, director-producer, $50 million.

11. Paul McCartney, 49, singer, $49 million.

12. Julio Iglesias, 47, singer, $45 million.

13. Janet Jackson, 26, singer, $43 million.

14. Bruce Willis, 36, actor, $43 million.

15. Eddie Murphy, 30, comedian, $42 million.

16. Tom Cruise, 29, actor, $36 million.

17. Arnold Schwarzenegger, 44, actor, $35 million.

18. Aerosmith, rock group, $34 million.

19. M.C. Hammer, 28, rap music artist, $33 million.

20. The Grateful Dead, rock group, $33 million.

21. Sean Connery, 61, actor, $32 million.

22. Billy Joel, 42, singer, $31 million.

23. Jack Nicholson, 54, actor-director, $30 million.

24. John Hughes, 41, screenwriter, $28 million.

25. Frank Sinatra, 75, singer, $27 million.

26. Michael Douglas, 47, actor, $27 million.

27. Michael J. Fox, 30, actor, $26 million.

28. Guns & Roses, rock group, $25 million.

29. Stephen King, 44, novelist, $25 million.

30. Siegfried & Roy, illusionists, $25 million.

31. Prince, 33, rock star, $25 million.

32. Andrew Lloyd Webber, 43, theater producer, $24 million.

33. Paula Abdul, 29, singer, $24 million.

34. Sylvester Stallone, 45, actor-screenwriter, $23 million.

35. Arsenio Hall, 36, comedian, $23 million.

36. Tom Clancy, 44, author, $20 million.

37. Xuxa, 27, pop singer, $19 million.

38. Mel Gibson, 35, actor, $19 million.

39. Matt Groening, 37, cartoonist, $18 million.

40. Vanilla Ice, 23, pop singer, $18 million.