A list of America's biggest TV earners places the 50-year-old Briton firmly at the top, with his American Idol continuing to pull in big bucks and record ratings.
He towers over second-placed Donald Trump, whose TV ventures, including the Apprentice franchise, saw him take home $50m (£30m) in the year to June.
Cowell is not the only one to cash-in on American Idol. Host Ryan Seacrest was third on the list of top earning prime-time entertainers, bringing in $38m (£23m) over the 12 month period.
Briton Hugh Laurie came in at number nine for his starring role in medical drama House, earning an estimated $10m (£6m) in the year to June, Forbes said.
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