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SPIELBERG IS TOP-PAID ENTERTAINER; SYRUPY BARNEY RINGS IN AT NO. 3

Hollywood has felt the thunder of the year of the dinosaur.

Steven Spielberg, whose dino-thriller "Jurassic Park" grossed more than $900 million at the box office, bumped Oprah Winfrey from her spot as the highest-paid entertainer, Forbes magazine reported Sunday.And Barney - the oversize purple dinosaur that delights 3-year-olds and sickens some adults with his syrupy public television show - came in third.

Winfrey, who became the first woman to head the Forbes Top 40 Entertainers list last year, was ranked No. 2 this year.

Forbes bases its ranking on combined estimated gross earnings over two years. The magazine says the two-year take provides a more accurate assessment of an entertainer's overall income, which can change capriciously from year to year.

Spielberg, a 46-year-old director-producer who cleared $100 from his first feature film 30 years ago, will make an estimated $335 million in 1993-94, the magazine said in its Sept. 26 issue.

That's a record for the eight years Forbes has been compiling the list of the top 40 best-paid entertainers. The previous record of $200 million was set by Michael Jackson in 1988-89.

The magazine said Spielberg's take from "Jurassic Park" alone will total about $250 million after the video is released in October, by far the most any individual has ever made from a movie.

Winfrey's two-year total was estimated at $105 million. And Barney will amass $84 million for creator Sheryl Leach and her father-in-law publisher, Richard Leach, when 1993-94 sales from toys, cassettes, lunchboxes, underpants and other merchandise are calculated, the magazine said.

Other dinosaurs on the Forbes list included pop-music relics who went back on tour to enthusiastic audiences.

Pink Floyd came in as No. 4, with a combined 1993-94 take of $62 million. Barbra Streisand, who charged up to $1,000 a ticket for her first public singing appearances in nearly three decades, was No. 6, at $57 million.

After a bitter 14-year split, the Eagles reunited with a tour and album that won them the No. 7 spot at $56 million. The Rolling Stones grabbed the No. 9 spot at $53 million.

Filling out the Top 10:

- No. 5 Bill Cosby, a Forbes Top-40 stalwart who gets profits from "The Cosby Show" reruns as well as a stake in his new TV venture, "The Cosby Mysteries," had 1993-94 earnings of $60 million.

- No. 8 was magician David Copperfield at $55 million.

- No. 10 is the highest-paid actor on the list, Harrison Ford, who drew audiences for his role as the framed doctor in "The Fugitive" and a reticent CIA officer in "Clear and Present Danger." He moved up from No. 29 last year with a combined 1993-94 take of $44 million.

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Additional Information

The reapings for 1993-94

The highest-paid entertainers, as compiled by Forbes magazine. Names are followed by their combined 1993-94 estimated gross income.

1. Steven Spielberg, $335 million. 2. Oprah Winfrey, $105 million. 3. Barney (Richard Leach, publisher, Sheryl Leach, creator), $84 million. 4. Pink Floyd, $62 million. 5. Bill Cosby, $60 million. 6. Barbra Streisand, $57 million. 7. Eagles, $56 million. 8. David Copperfield, $55 million. 9. Rolling Stones, $53 million. 10. Harrison Ford, $44 million.