Talk show host Winfrey earned an estimated $315 million,
putting her atop the annual Forbes' Celebrity 100 list for the fourth time.
Winfrey reclaimed the No. 1 spot from 2009 winner Angelina Jolie, who fell to
18th in the latest ranking.
Grammy-winning R&B singer Beyonce rose to second with
an estimated $87 million from a tour and album sales, together with deals in
fashion, fragrance and other endorsements.
Despite the worldwide recession, Forbes said that
celebrity earnings remain "remarkably resilient, with this year's stars
having earned a collective $4.7 billion during the past year, up from $4.1
billion in 2009."
Forbes' ranking is a measurement of entertainment-related
earnings over the past 12 months as well as exposure in print, television, radio,
online, and social media.
"Avatar" director James Cameron jumped back
onto the Forbes list for the first time since 1999, landing at No. 3 after his
movie earned a record $2.7 billion at worldwide box offices.
Glam pop star Lady Gaga made the list for the first time,
taking fourth place with estimated earnings of $62 million.
Golfer Tiger Woods is the world's fifth most powerful
celebrity, despite a sex scandal that took him out of golfing for five months
and lost him several lucrative endorsements.
"He managed to earn $105 million during the past
year, even as his revenue streams have diminished and his golf course design
business struggles in the global economy," said Forbes.
