Forbes Top 10 Powerful Celebs

OPRAH WINFREY

Oprah Winfrey, $ 315 million

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.oprahwinfrey.com

BEYONCE KNOWLESBeyonce Knowles, $ 87 million

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.

JAMES CAMERONJames Cameron, $ 210 million

"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.

LADY GAGALady Gaga, $ 62 million

Glam pop star Lady Gaga made the list for the first time, taking fourth place with estimated earnings of $ 62 million.

TIGER WOODSTiger Woods, $ 105 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.tigerwoods.com

BRITNEY SPEARSBritney Spears, $ 64 million

In this pic: Britney Spears arrives at the Teen Choice 2009 Awards taping in Los Angeles.britneyspears.com

U2U2, $ 130 million

In this pic: Bono, the lead singer of U2, speaks after being awarded the Distinguished Humanitarian Leadership Award during the Atlantic Council Annual Awards Dinner in Washington.

SANDRA BULLOCK

Sandra Bullock, $ 56 million

In this pic: Actress Bullock kisses Scarlett Johansson as she accepts the generation award at the 2010 MTV Movie Awards in Los Angeles.

JOHNNY DEPP

Johnny Depp, $ 75 million

In this pic: Actor Johnny Depp waves at a photo session to promote the movie "Alice in Wonderland" in Tokyo

MADONNAMadonna, $ 58 million

In this picture: Pop star Madonna, accompanied by her adopted Malawian daughter Mercy James, visits Mphandula child care centre in Lilongwe.madona.com