LOS ANGELES (AP) _ For the first time in two years, ''60 Minutes'' was the most-watched show on TV, its ratings apparently boosted by the Persian Gulf crisis.

A week earlier, interest in the Iraqi invasion of Kuwait prompted more viewers to watch the network news than prime-time programs.

The latest ratings released Tuesday by the A.C. Nielsen Co. showed entertainment shows back on top with an average rating of 27.8, compared with 27 for evening news shows. Each ratings point represents 921,000 households.

CBS' ''60 Minutes,'' ordinarily one of the top 20 shows and often one of the top 10, was No. 1 with a rating of 15.8 on Sunday after giving coverage to the Gulf crisis. ''Cheers'' on NBC and ''Roseanne'' on ABC tied for second at 15.1.

In the overall network ratings, NBC was No. 1 for the 14th consecutive week, with an average of 9.7. CBS busted out of its usual last-place standing to become the No. 2 network with a 9.2 average. ABC had an 8.9.

In entertainment, Fox Broadcasting's ''The Simpsons'' and ''Married ... With Children'' were back in the top 10, landing in the No. 4 and No. 8 spots, respectively.

The first of Maria Shriver's occasional specials for NBC tied with the powerhouse ''Cosby Show'' for 12th. The slickly produced installment of ''Cutting Edge with Maria Shriver'' contained interviews with football player Lyle Alzado, pop singer Sinead O'Connor and ''Cheers'' star Kirstie Alley.

Here are the top 10 shows, their network and rating: ''60 Minutes,'' CBS, 15.8; ''Cheers,'' NBC, and ''Roseanne,'' ABC, (tie) 15.1; ''The Simpsons,'' Fox, 13.7; ''Designing Women,'' CBS, 13.6; ''Empty Nest,'' NBC, 13.4; ''America's Funniest Home Videos,'' ABC, 13; ''Coach,'' ABC, and ''Married ... With Children,'' Fox, (tie) 12.8; ''Murphy Brown,'' CBS, and ''Unsolved Mysteries,'' NBC, (tie) 12.6.