Up to $100 million is set to come rolling in for Michael Jackson's estate as his administrators hurry to organise a slew of merchandising, film and record deals to cash in on his popularity after his death.

A judge is likely to sign off tomorrow on a film project featuring the singer's final rehearsals and preparations for a series of comeback concerts in London. There are plans for a movie soundtrack as well as a director's cut DVD and two special editions of the film after its theatrical run. Columbia Pictures has paid $60 million for the rights.

There are also plans for a traveling exhibition of the performer's memorabilia, a tribute concert and a television special.

Judge Mitchell Beckloff of the Los Angeles Superior Court has already signed off on agreements for Jackson-themed items including calendars, school supplies, sunglasses, posters, lighters, stuffed animals, commemorative coins and even tattoos for online games such as "Second Life".

He has also agreed to allow Jackson's estate to partner with Apple's iTunes to sell songs and videos of Jermaine Jackson's performance of the Charlie Chaplain song "Smile" at the pop singer's public memorial.

The deals are being organised by the administrators of Jackson's estate, attorney John Branca and music executive John McClain. His three children and his mother Katherine Jackson, who is their guardian, are slated to receive 80 per cent of the superstar's estate, with the rest going to unnamed children's charities.

Some believe Jackson will even top Elvis Presley in annual merchandise sales. Presley's estate earned $55 million in revenue last year, $14 million of which came from retail sales. Jackson has sold nearly four million records in the US alone since his death. Jackson's estate should gain "close to $100 million" through the new contracts, Jackson's brother Jermaine told CNN.

The film deal will offset potential losses by concert promoter AEG Live, which spent more than $30 million organizing the singer's 50-show comeback in London. AEG Live will retain rights to sell certain merchandise related to the canceled performances.

A copy of an insurance policy covering the first 13 of Jackson's shows states it did not cover cancellations if the singer was found to have illegally possessed drugs or was involved in the "illicit taking of drugs."

Authorities are focusing on drugs administered to Jackson by his personal physician Dr Conrad Murray in the hours before his death. It remains unclear whether the drugs given to Jackson would nullify the policy, which could pay out up to $17.5 million. The LA Coroner has delayed releasing the results of a toxicology report "due to investigative issues".

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