By combining bank accounts with fame in the form of media mentions for the past year, financially obsessed Forbes magazine has come out with what it calls its Celebrity 100 list. Sitting perkily at the top: Britney Spears, 20. "She doesn't have Steven Spielberg's pull, but in the last year she arguably had a bigger impact on pop culture," the magazine -- with an eye toward Spears's three multi-platinum CDs, her movie "Crossroads" and her new Manhattan restaurant Nyla -- assesses in its July 8 issue. But Britney, fame and fortune can be fleeting. Witness last year's No. 1, Tom Cruise, 39, who opens this weekend in the Steven Spielberg movie "Minority Report." He didn't make the 2002 Forbes list at all, though ex-wife Nicole Kidman, who turned 35 on Thursday, did -- in the 27th spot. Speaking to Reuters, Forbes managing editor Dennis Kneale said that is because Cruise deferred his payment for the Spielberg film beyond the 12-month time limit used by the publication in compiling this year's list. As for the ex-Mrs. Cruise's ranking, "We just totally side with Nicole," Kneale joked, apparently referring to the Cruise-Kidman divorce. Rounding out the Forbes Top 10 (in order): Tiger Woods, Steven Spielberg, Madonna, U2, 'N Sync, Mariah Carey, Oprah Winfrey, Michael Jordan and Tom Hanks. FYI: The Osbourne family came in at 85.