Oprah tops Forbes list of pow

Winfrey, who came in third last year, was the top money-maker with an income of $260 million over the past 12 months. She last topped the list in 2005.

"The woman is making history every single year," said Lea Goldman, a Forbes associate editor who oversaw the list. "It's not as if she's sitting on her laurels ."

Golf tycoon Tiger Woods, who pulled in $100 million, ranks second. Madonna, absent from the list last year, is No. 3. The pop star's "Confessions" world tour and her adoption of a baby boy in the African country of Malawi put her back in the spotlight.

The Rolling Stones dropped from No. 2 to No. 4. Brad Pitt, who secured $35 million in earnings, ranks fifth - up 15 spots from last year - in part because of his status as one of the most talked-about celebrities in the world, Goldman said.

Another handsome family man, Johnny Depp, placed sixth and was the year's highest-paid actor with his take of $92 million. Not bad for a pirate.

Elton John, who earned a total of $53 million thanks to concerts and revenue from Broadway hits such as "The Lion King," ranks seventh. Tom Cruise - the world's No. 1 star last year - slipped to No. 8.

Some guy named Steven Spielberg was No. 10.

New to the "Celebrity 100": George Clooney (40), the cast of ABC's "Grey's Anatomy" (12), Justin Timberlake (34), Keira Knightley (71), Bon Jovi (18), and Vince Vaughn (54), etc.