Sources close to the magazine revealed that The Source co-founder and acting Editor-In-Chief Dave Mays sent his proposed list to staffers via his Blackberry early this morning. The leaked list is set to be featured in The Source’s next issue, but could be subject to change after final edits from Brand Manager and co-founder, Ray Benzino.

Fresh off his money laundering acquittal, Irv “Gotti” Lorenzo, CEO of The Inc., stands in the list’s top spot followed by MTV/MTV2 and Clear Channel.

Behind the power moves of Chairman Jimmy Iovine and Curtis “Interscope” Jackson aka 50 Cent, Interscope ranks at No. 4 right in front of BET and Warner Music/Atlantic Records. Jay-Z’s Def Jam comes in at No. 7 and Radio One at No. 8 while Russell Simmons and Diddy respectively round out the Top Ten.

Jermaine Dupri (No. 13), Snoop Dogg (No. 14), Pharrell Williams (No. 15), TVT Records (No. 17), Koch Records (No. 18), Ludacris (No. 19) Damon Dash (No. 20), Scott Storch (No. 23), Lil Jon (No. 25), Kanye West (No. 27), Hot 97 (No. 28), Swizz Beatz (No. 29) and Jimmy Henchmen (No. 30) are also among the players listed on the Power 30.

Always the source of debate, this Power 30 comes with controversy and speculation about the rational behind the rankings. While Gotti triumphed with his money laundering acquittal, his personal relationship with The Source, Mays, and his partner, Raymond “Benzino” Scott, may have helped land him on top of the list. The BET/MTV ranking swap could have been driven by the public fight between BET and The Source over their refusal to air The Source Awards this year. Funkmaster Flex’s blowout with Benzino over the Source’s payola expose may have sunk Hot97. And Kanye West, who had a huge year in sales and spotlight-making moments, may have been bottomed out at #27 due to his label’s ongoing ad spending freeze in the magazine.

Despite earlier reports, Mays and Benzino decided not to to put themselves on the cover of the forthcoming issue.

The Source’s Power 30 issue hits newsstands next month.