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Cruise is the first celebrity to top the Forbes list twice
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Actor Tom Cruise has been crowned the world's most powerful celebrity for the second time by US magazine Forbes.
Cruise, the only film star to make the top 10, first topped the business publication's annual rundown in 2001. He came 10th last year.
The Rolling Stones are second, with chat show host Oprah Winfrey - last year's number one - in third place.
But Mel Gibson and Madonna, rated third and eighth in 2005, are nowhere to be found in this year's top 100.
Tom Cruise has become the first celebrity to take the top spot twice.
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FORBES CELEBRITY TOP 10
1. Tom Cruise
2. Rolling Stones
3. Oprah Winfrey
4. U2
5. Tiger Woods
6. Steven Spielberg
7. Howard Stern
8. 50 Cent
9. Sopranos cast
10. Dan Brown
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"He rises back to the top, not after his sofa jumping antics on Oprah, but on the back of his $67m (£36m) earnings for War of the Worlds," Forbes said.
Director Steven Spielberg, in sixth place, is rated the year's most financially successful celebrity with estimated earnings of $332m (£179m).
US "shock jock" Howard Stern comes closest to that haul with $302m (£163m), followed by Star Wars creator George Lucas with $235m (£127m).
But because Forbes's power ranking also takes media presence into account, they are ranked seventh and 15th respectively in the overall list.
UK stars
British talent makes a strong showing, with Sir Paul McCartney at 14, Sir Elton John at 16 and Harry Potter author JK Rowling at 19.
The global success of The Da Vinci Code, meanwhile, is reflected in author Dan Brown's presence in 10th position.
American Idol judge Simon Cowell makes his first appearance in the chart at number 29, while actor Brad Pitt comes in at 20.
In a curious coincidence, Pitt's former wife Jennifer Aniston and his current partner Angelina Jolie are joint 35th.