Morgan, former editor of the British tabloids News of the World and the Daily Mirror, compiled his Top 100 roster of British celebities who really matter for Sunday's edition of the Daily Mail newspaper.
"There are thousands of 'celebrities' in Britain. By which I mean there are a lot of famous people. Many of whom have absolutely no right to be," Morgan wrote in an introduction to his list. "Whole shoals of Z-list wannabes, scrabbling for their 15 minutes of recognition on increasingly degrading reality-TV shows, desperate for fame of any kind. So it's time to sort the chaff from the wheat, and resolve once and for all who really counts in the world of celebrity in this country."
Coming in at No. 2 after Cowell, who is also a judge on "American idol," is soccer icon David Beckham, followed by "The X-Factor" judge Cheryl Cole at No. 3, Prince William at No. 4 and "Britain's Got Talent" co-hosts Anthony McPartlin and Declan Donnelly
at No. 5.
Rounding out the top tier are film star Robert Pattinson at No. 6, singer-songwriter Paul McCartney at No. 7, supermodel Kate Moss at No. 8, soccer star Rio Ferdinand at No. 9 and Alan Sugar, the star of the British version of "The Apprentice" at No. 10.
"The list will hopefully spark a furor of epic proportions among those who made it -- many of whom are personal friends, and will be either delighted to be so high, like Amanda Holden, or furious to be so low, like George Michael," Morgan wrote in the Mail article.
Holden, another judge on "Britain's Got Talent," ranked No. 24 on the list, while fading pop star Michael registered at No. 84.