The Speiser class
S
S
is the set of all entire functions with finitely many singular values. Let
S
q
⊂
S
S_q\subset S
be the set of all transcendental entire functions with exactly
q
q
distinct singular values. The Fatou-Shishikura inequality for
f
∈
S
q
f\in S_q
gives an upper bound
q
q
of the sum of the numbers of its Cremer cycles and its cycles of immediate attractive basins, parabolic basins, and Siegel disks. In this paper, we show that the inequality for
f
∈
S
q
f\in S_q
is best possible in the following sense: For any combination of the numbers of these cycles which satisfies the inequality, some
T
∈
S
q
T\in S_q
realizes it. In our construction,
T
T
is a structurally finite transcendental entire function.