Talk isn't cheap for Oprah Winfrey. In fact, it's earned her the title as the nation's richest entertainer.

Not far behind her is movie director Steven Spielberg, who made dinosaur-size piles of cash with "Jurassic Park," according to this year's list of the top 40 entertainment moneymakers in Forbes magazine.Winfrey owns the talk show she hosts and produces, as well as the Chicago studio where it's filmed. "Oprah Winfrey" generates over $170 million in revenue. Her total take in 1992 and 1993: $98 million.

Forbes considers two years worth of income to smooth out big earnings swings.

Spielberg clinched the No. 2 spot by pulling in $72 million in the past two years, thanks in large part to "Jurassic Park" box office sales that could reach $600 million in 1993. With a videocassette release upcoming, Forbes says, Spielberg could top the list next year.Slipping to No. 3 with $66 million from last year's top spot was Bill Cosby, dragged down by his TV flop "You Bet Your Life," based on the Groucho Marx classic.

Musicians soared to the top of the charts. Guns N' Roses rocked to No. 4 from last year's No. 10 with $53 million, pop singer Prince rose to fifth from 12th spot with $49 million and rock group U2 rose to No. 8 from No. 16 with $47 million.

Michael Jackson was No. 12, raking in $42 million, and Madonna was No. 15 with $37 million. British guitarist Eric Clapton joined at No. 16 on the huge success of his career's best-selling album, Unplugged. His two-year total: $33 million.

Michael Crichton, a newcomer at No. 34, raked in $24 million over two years for the best-selling novel "Jurassic Park." John Grisham, a former trial lawyer who wrote four courtroom thrillers, joined at No. 31 with a two-year take of $25 million.

Macaulay Culkin proved that success knows no age. The 13-year-old star of the "Home Alone" movies made an adult-sized $23 million these past two years, easily becoming the list's youngest member.

Dropping off the list this year were the Rolling Stones, Johnny Carson, Arsenio Hall and Frank Sinatra. But Forbes says the Stones could be back, with a possible $100 million deal in the works for an upcoming tour.

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(Chart)

Richest entertainers

1. Oprah Winfrey Talk show host $98

2. Steven Spielberg Director/producter $72

3. Bill Cosby TV personality $66

4. Guns N' Roses Rock group $56

5. Prince Pop Singer $49

6. Charles Schulz Cartoonist $48

7. Kevin Costner Actor $48

8. U2 Rock group $47

9. Garth Brooks Country singer $47

10. David Copperfield Magician $46