The pair, who worked together on last year's Indiana Jones and the Kingdom of the Crystal Skull, proved that the real money in Tinseltown was to be made from behind the camera.
Star Wars mastermind Lucas was the highest paid man in the industry, pulling in $170 million in the last year, while Spielberg fell just behind in second place with $150 million.
Producer Jerry Bruckheimer was in third with an estimated yearly wage of $100 million.
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