For the first time, it takes a billionaire to make it on Forbes list of 400 richest people in America. Among those populating this year's list are at least a dozen stars of alternative investments. Ranking highest among industry pros are Carl Icahn ($9.7 billion) at No. 24 and George Soros with his $8.5 billion at No. 27. That almost sounds like pocket change when you consider that Bill Gates of Microsoft topped the list once again with $53 billion followed by Warren Buffett with $46 billion and casino mogul Sheldon Adelson ($20.5 billion). Others making the grade from hedge funds and private equity are: No. 40, Ronald Perelman ($7 billion); No. 52, Samuel Zell ($4.5 billion); No. 64, James Simons ($4 billion); No. 73, Stephen Schwartzman ($3.5 billion); tied at No. 85 with several others, Steven Cohen ($3 billion) and Bruce Kovner ($3 billion); No. 107, George Roberts ($2.60); No. 117, Paul Tudor Jones ($2.5 billion); No. 160, Stanley Druckenmiller ($2 billion); No. 204, Kenneth Griffin ($1.7 billion); No. 242, David Tepper ($1.5 billion), who tied with Daniel, Dirk and Robert Ziff; No. 374, Louis Moore Bacon and David Shaw ($1 billion). In addition, the list included a number of well-heeled professionals who made their fortune in leveraged buyouts and commodities. The Blackstone GroupÕs Schwartzman is said to be the first pure private equity professional to rank.