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Based on Forbes Magazine‘s list of “The Top-Earning Young Superstars under 25,” there are apparently two groups of highest paid youngsters today: the Athletes and the Showbiz Celebrities.

In the Forbes’ Top 20 list released this month, five are athletes while the rest are actors or singers.

LeBron James, 23, of NBA’s Cleveland Cavaliers currently tops the list, thanks to the $27 million he earned from June 2006 to June 2007. Other sports personalities on the list include 22-year-old footballer Reggie Bush (#2) and 20-year-old tennis player Maria Sharapova (#3).

Harry Potter’s magic worked for its three main celebrities, with lead star Daniel Radcliffe, 18, pocketing $15 million, landing him on the #6 spot. Co-stars Emma Watson (#15) and Rupert Grint (#16) had $4 million apiece.

The Forbes list calculated salaries, winnings, endorsement deals and royalties of each young star earned from June 2006 to June 2007.

The Top-Earning Young Superstars

Lebron James

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#1. LeBron James, $27 million

Born: Dec. 30, 1984

NBA’s All-Star MVP and Rookie of the Year LeBron James led the Cleveland Cavaliers to their first conference title ever this year. When not on the court, King James oversees construction of his 35,000-square-foot home outside of Cleveland, which includes a bowling alley, casino and barber shop. This year he also acquired a minority stake in Cannondale, manufacturer of high-performance bicycles.

Reggie Bush

#2. Reggie Bush, $24 million

Born: March 2, 1985

Bush entered the NFL last year with a Heisman Trophy and a scintillating game that had companies lining up to have him sponsor their products. He now has deals with Adidas, Subway, Pepsi and EA Sports that net him $5 million annually. His big money comes from his contract with the New Orleans Saints, spanning six years and worth as much as $62 million.

Maria Sharapova

#3. Maria Sharapova, $23 million

Born: April 19, 1987

Sharapova struggled with injuries in 2007, winning only one tournament and banking $1.7 million, down from five tourney wins and $3.8 million in prize money in 2006. But she earned more in endorsement deals this year, adding This year she added Pepsi as a sponsor to an already impressive roster that includes Nike, Canon, Colgate-Palmolive and Motorola to her portfolio.

Michelle Wie

#4. Michelle Wie, $19 million

Born: Oct. 11, 1989

Wie showed incredible promise in 2006, finishing in the top five in three of the four Grand Slam events. The only other golfer to do that: Tiger Woods.

Mary and Kate Olsen

#5. Mary-Kate & Ashley Olsen, $17 million each

Born: June 13, 1986

The petite twins lord over Dualstar, the largest star-driven ‘tween merchandising empire on the planet outside of Disney. Mary-Kate and Ashley merchandise retails at Wal-Mart; their new high-end Elizabeth & James sportswear is available at Neiman Marcus.

Daniel Radcliffe

#6. Daniel Radcliffe, $15 million

Born: July 23, 1989

Better known as the title character of the Harry Potter film franchise, Radcliffe generated a media frenzy this year after he appeared onstage nude in a West End revival of Equus. The actor was offered a reported $145,000 for The Sorcerer’s Stone six years ago. His most recent role earned an estimated $14 million.

Hillary Duff#7. Hilary Duff, $12 million

Born: Sept. 28, 1987

Her Stuff by Hilary Duff line of apparel and accessories is sold at Kohl’s, Target and Claire’s. Duff also licenses her name to footwear company Candie’s and Electronic Arts, which made her a character in the Sims videogame franchise.

Avril Lavigne

#8. Avril Lavigne, $12 million

Born: Sept. 27, 1984

The decidedly less-sullen Canadian songstress released her third album, The Best Damn Thing, in April; to date the Billboard-topping album has sold over 5 million copies worldwide.

Carmelo Anthony

#9. Carmelo Anthony, $10 million

Born: May 29, 1984

This year Anthony kicked off a five-year, $80 million contract with the Denver Nuggets. He also has a six-year contract with Nike which he signed in 2003, earning him $3 million annually.

Keira Knightley

#10. Keira Knightley, $9 million

Born: March 26, 1985

Knightley became a bona fide star via the Pirates of the Caribbean movie franchise. She earned $5 million for her role in the third installment, At World’s End.

11. Carrie Underwood, $7 million – Born: March 10, 1983

12. Scarlett Johansson, $5 million – Born: Nov. 22, 1984

13. Mischa Barton, $4.5 million – Born: Jan. 24, 1986

14. Dakota Fanning, $4 million – Born: Feb. 23, 1994

15. Emma Watson, $4 million – Born: Aug. 24, 1988

16. Rupert Grint, $4 million – Born: Aug. 24, 1988

17. Miley Cyrus, $3.5 million – Born: Nov. 23, 1992

18. Lindsay Lohan, $3.5 million – Born: July 2, 1986

19. Mandy Moore, $3.5 million – Born: April 10, 1984

20. Frankie Muniz, $3 million – Born: Dec. 5, 1985

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