The Nasdaq may be well off its highs of the dotcom era, but tech tycoons still top the list of the wealthiest Americans.

For the 11th consecutive year, Microsoft co-founder Mr Bill Gates took first place on the "Forbes 400" list of the richest people in the United States. Forbes magazine will publish its annual list in October.

Joining Mr Gates in the top 10 are fellow tech titans Mr Paul Allen (third), Mr Michael Dell (ninth) and Mr Larry Ellison (10th).

Mr Allen co-founded Microsoft, Mr Dell is the founder and chairman of Dell and Mr Ellison is the co-founder and chief executive of Oracle.

One of the year's most anticipated initial public offerings helped Google founders Mr Sergey Brin and Mr Larry Page make their debut on the list, tied at 43rd.

Walt Disney chief executive Mr Michael Eisner dropped off the list this year, but first lady hopeful Ms Teresa Heinz Kerry returned to it.

For the first time since 2000, the total net worth of the richest Americans topped $1 trillion (€814 billion) in 2004, up $45 billion from last year.

The list includes a record number of billionaires at 313, or 78 per cent of the list.

Legendary investor Mr Warren Buffett remains in the number two slot.

Amazon.com's Mr Jeff Bezos dropped the most, losing $800 million, but still ranked 38th.

Mr Teresa Heinz Kerry, the wife of Democratic presidential nominee Mr John Kerry, returned to the list in 2004, with an estimated inheritance of $750 million.