Beyonce has topped the Forbes celebrity power list for the first time since her debut on the list in 2004.
The singer, who has earned an estimated $115m (£67.4m) in the last year, was joined by her husband Jay-Z at number 6, who made $60m (£35.1m).
The pair are currently on a joint tour of the US.
Last year, they were named the highest-earning celebrity couple by Forbes. In 2013, they jointly earned an estimated $95m (£59m).
Forbes' Celebrity 100 also takes into account fame, which the magazine measures by counting the number of mentions in print, TV and radio.
It also uses a score system that measures social media power across 11 platforms, including Twitter, Facebook and YouTube.
Basketball player LeBron James is ranked second place on this year's list, while hip hop star Dr Dre occupies third spot with the highest takings in this year's Top 10 - $620m (£363m).