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Celebrity is the ultimate asset.
The combined wattage of Julia Roberts , Adam Sandler and Bruce Willis helped launch Joe Roth's new movie studio last year. The worldwide appeal of Britney Spears , 'N Sync and the Backstreet Boys give low-profile mogul Clive Calder powerful leverage in the music business. Our Celebrity 100 list seeks to quantify such intangibles. We begin by totaling up the top earners in 14 different categories, then factor in media attention and other metrics of fame. Earnings estimates are in millions for calendar year 2000.