Entertainment

JINGLE ALL THE WAGE

OPRAH Winfrey is TV’s top earner, followed by Jerry Sein feld – not bad for a guy whose show wrapped nearly 10 years ago.

But Donald Trump?

The Apprentice” host, known more for his megabucks real-estate deals than his TV finances, finished fifth on Forbes.com’s list of “TV’s Top-Earning Personalities” – accruing a cool $32 million from June ’06 through June ’07.

Two words sum it up: “Product Placement.”

“People lose sight of all the hoopla surrounding Trump . . . that he has one of the most lucrative contracts of any reality show, right up there with ‘American Idol,’ ” says Forbes senior editor Lea Goldman.

“He cut a deal with NBC whereby he gets to keep the product-placement money [on ‘The Apprentice’] – which is a huge part of the show.

“Even when [the show’s] ratings were lagging endorsers were waiting in line to get on the show. It’s very profitable.”

Winfrey, perched atop these “who earns what” lists for years now, raked in $260 million, according to Forbes.com – followed by Seinfeld ($60 million), still reaping the lucrative syndication bucks from “Seinfeld,” which went off the air in May 1998.

American Idol” judge Simon Cowell – who owns “America’s Got Talent,” “American Inventor” and “The X Factor” in England – finished third on the list ($45 million), followed by “Late Show” host David Letterman ($40 million).

Notably absent from the list: actors. Stars like Kelsey Grammer and Tim Allen – who commanded $1 million-per-week paychecks back in the day – have not been replaced with new faces.

“I think that’s a reflection of TV in general,” Goldman says. “Ratings will never be what they were . . . and the big hits these days are ensembles.”