Forbes Top-Earning Celebrities 2013

Madonna was the world’s top-earning celebrity over the past year, trumping the likes of Oprah Winfrey and Steven Spielberg.

Madonna, 55, made an estimated $125 million thanks to her MDNA tour, clothing and fragrance lines, according to Forbes Top-Earning Celebrities List 2013.

The magazine said it was the most money Madonna had made in a single year since it began tracking earnings in 1999.

Director Steven Spielberg was at number two with $100 million.

Most of his earnings came from his back catalogue of film hits such as ET and Jurassic Park – which has just been released in 3D to mark its 20th anniversary – as well as last year’s Oscar winning Lincoln.

Steven Spielberg also takes a cut of all ticket sales at Universal Studios theme parks.

Third place was a three-way tie between 50 Shades of Grey author EL James, Simon Cowell and shock jock Howard Stern, with earnings of $95 million.

Thriller writer James Patterson follows with $91 million, while TV and radio host Glenn Beck earned $90 million.

Others in the top 10 included Transformers director Michael Bay ($82 million) producer Jerry Bruckheimer ($80 million) and pop star Lady Gaga ($80 million).

Forbes compiles its annual list of celebrity earnings using input from agents, managers, producers and others to calculate its estimates for each celebrity’s entertainment-related earnings.

The figures do not reflect tax deductions, agent fees or “the other expenses of being a celebrity”.