Beyonce(#2) and Oprah(#1) pictured above

#1 Oprah Winfrey (Media Mogul) Pay: $315 million

News that this coming season of The Oprah Winfrey Show will be her last helped the self-made billionaire gain more media attention than any other member of the Celebrity 100. Her Harpo production company, which sparked the careers of Dr. Phil, Rachel Ray and Dr. Oz, will introduce interior designer Nate Berkus this fall. Months later, the list’s top-earner will add the lifestyle-themed Oprah Winfrey Network in partnership with Discovery Communications to her media empire.

#2 Beyonce (Musician) Pay: $87 million

One half of the most famous couple in hip-hop, Beyoncé continues to expand her business empire beyond music. Endorsement deals with companies ranging from Nintendo to L’Oreal and her growing House of Dereon fashion line bring in millions of dollars per year on top of the $86 million she grossed from a 93-stop world tour.

#3 James Cameron (director/producer) Pay: $210 million

As the director of the highest grossing film of all time, Cameron is definitely “king of the world.” Avatar has earned $2.7 billion at the box office alone and has changed the way Hollywood makes films. In the near future almost every studio blockbuster will be released in 3-D. Cameron is already at work on Avatar 2.

For full list of Top 100 earning celebs visit FORBES.COM