Known for his stinging put-downs of would-be idols, Cowell was followed by U.S. actor John Mahoney, the limping father on "Frasier," who earned $33 million.
Another "Frasier" alumnus, Jane Leeves, earned $15 million, while "The Osbournes" pulled in $13 million.
Talk show host Jerry Springer reportedly earned $11.5 million in the newspaper round-up.
"Naked Chef" Jamie Oliver made $2.25 million from TV appearances and advertising for the Sainsbury's chain of supermarkets.
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