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.
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.
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.
The top five on the Forbes' 2010 Celebrity 100 list are:
1. Oprah Winfrey, $315 million
2. Beyonce Knowles, $87 million
3. James Cameron, $210 million
4. Lady Gaga, $62 million
5. Tiger Woods, $105 million
The full list can be seen at www.forbes.com/celebs
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