In the world of celebrities, yes. But the proportions are often not the same. Forbes is out with its annual Celebrity 100 ranking that's based not just on pay, but mentions in print and TV - as well as online hits. J.K. Rowling has the top spot for pay - $300 million - but she's in ninth place overall because her TV mentions are well down the list. Hollywood producer Jerry Bruckheimer made $145 million, but he's only 48th because his other numbers are near the bottom. It works the other way too: Angelina Jolie made a paltry $14 million, but wound up in the third spot because, well, she's Angelina Jolie. The top two were Oprah and Tiger. Simon Cowell, who made $72 million and made it to 22nd, was the subject of a Forbes profile:

Cowell knows his days as Mr. Nasty are numbered. "You end up on a reality show and start believing you're a TV star," he says. "I'm not. My act is quite limited." So Cowell is trying to build his company, Syco, into an entertainment phenom to produce television programs, records and movies--without featuring Simon Cowell. To date Cowell the performer has been the best asset of Cowell the impresario. Shows he produces but does not star in have been relative disappointments: In the 2006--07 television season his show American Inventor (geeks compete; the winner's idea gets marketed) attracted an average 6.4 million viewers; Idol drew 31 million.

The top 20:
1) Oprah Winfrey
2) Tiger Woods
3) Angelina Jolie
4) Beyonce Knowles
5) David Beckham
6) Johnny Depp
7) Jay-Z
8) The Police
9) J.K. Rowling
10) Brad Pitt
11) Will Smith
12) Justin Timberlake
13) Steven Spielberg
14) Cameron Diaz
15) David Letterman
16) LeBron James
17) Jennifer Aniston
18) Michael Jordan
19) Kobe Bryant
20) Phil Mickelson