When it comes to entertainment earnings, men still dominate. Forbes Magazine has just released its 2007 listing of the World's Most Powerful Celebrities, with men on average earning nearly twice as much as their female counterparts.

Movie actor Tom Cruise ranks atop this year's list, earning $67 million. Rounding out the top five are, in descending order, rock singer Mick Jagger; talk show hostess-producer Oprah Winfrey; rock band U2; and golfer Tiger Woods.

The list measures both the stars' earnings and their influence within their respective fields. Movie industry analysts say men have the upper hand through career longevity and overall box-office appeal.