Her husband Jay Z also made the top ten.
Forbes released its annual celebrity power list, and performer Beyonce ranks at the top.
The list is not organized solely by income, but also power, influence and fame.
Beyonce earned the top spot since first debuting on the list in 2004. Forbes reports that the singer earned $115 million last year. Her husband, rapper Jay Z, ranks sixth.
The magazine reports that the “Holy Grail” singer earned 60 million last year.
The biggest earner on the list is rapper and entrepreneur Dr. Dre, who took home 620 million. He ranks third.
Oprah Winfrey, who ranked first last year, drops to the fourth spot on this year’s list.
Basketball star LeBron James ranks second, earning $72 million. His recent decision to become a free agent no doubt bolstered his ranking.
In a statement, representatives for Forbes explained that an important metric for compiling the list is an individual’s ability to use social media to expand his brand. Because of this, a number of musicians make an appearance on the list.
Rihanna (No. 8), Katy Perry (No. 9), Miley Cyrus (No. 17), Taylor Swift (No. 18), Lady Gaga (No. 19) Kanye West (No. 20) also made the cut.
A number of notable celebrities — musicians and not — were not so fortunate.
Madonna, Charlize Theron, David Beckham, Tom Cruise, Rachel Ray and Mila Kunis all dropped off the list this year.
The metrics also count how many times a celebrity’s name is mentioned on television, in print and on the radio. In addition, those who compile the list also look at how often a celebrity is mentioned in 11 different social media platforms, including Twitter and Facebook.
| NAME | 2014 Rank | 2014 Earnings |
| Beyoncé Knowles | 1 | $115 million |
| LeBron James | 2 | $72 million |
| Dr. Dre | 3 | $620 million |
| Oprah Winfrey | 4 | $82 million |
| Ellen DeGeneres | 5 | $70 million |
| Jay Z | 6 | $60 million |
| Floyd Mayweather | 7 | $105 million |
| Rihanna | 8 | $48 million |
| Katy Perry | 9 | $40 million |
| Robert Downey Jr. | 10 | $75 million |
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