Funnyman Sacha Baron Cohen has made his debut in a list of Britain's wealthiest entertainers with an estimated fortune of $109 million .

The Borat star and his actress wife Isla Fisher have entered at number 31 in the film and TV category of The Sunday Times' annual Rich List, tied with Schindler's List actor Liam Neeson.

Baron Cohen earned an estimated $32 million in the last year, and his films have pulled in more than $2 billion at the international box office.

Other big names in the entertainment list - which rates those in music, film and TV in Britain and Ireland worth $64 million or more - include Harry Potter author J.K. Rowling ($896 million) and music mogul Simon Cowell ($400 million), as well as Hollywood couples Catherine Zeta-Jones and Michael Douglas ($296 million and Gwyneth Paltrow and Chris Martin ($144 million).