BEYONCÉ tops this year's Forbes Celebrity 100 list . . . a ranking of the 100 most powerful celebrities.

She's raked in $115 million over the past year, thanks to her music, product endorsements and her own clothing and fragrance lines.

She made an average of $2.4 million per show on her 95-date solo tour, and now she's back out on the road with her husband JAY Z. She also snuck an album onto iTunes without even telling anybody, and sales STILL went through the roof.

Jay only managed to finish SIXTH on the list, making a mere $60 million over the past year. LEBRON JAMES is second, with earnings of $72 million.

DR. DRE finished third, even though he earned $620 million this year. A ton of that came from the sale of his Beats empire to Apple for $3 billion.

Ranking on the Celebrity 100 isn't all about money, obviously. They also factor in how much media coverage people are getting and their influence on social media like Twitter, Facebook and YouTube.

Here's the Top 20, and what they've earned over the past 12 months . . .

  1. Beyoncé, $115 million

  2. LeBron James, $72 million

  3. Dr. Dre, $620 million

  4. Oprah Winfrey, $82 million. She was #1 last year.

  5. Ellen DeGeneres, $70 million

  6. Jay Z, $60 million

  7. Floyd Mayweather, $105 million

  8. Rihanna, $48 million

  9. Katy Perry, $40 million

  10. Robert Downey Jr., $75 million

  11. Steven Spielberg, $100 million

  12. Jennifer Lawrence, $34 million

  13. Bon Jovi, $82 million

  14. Bruno Mars, $60 million

  15. Kobe Bryant, $62 million

  16. Roger Federer, $55 million

  17. Miley Cyrus, $36 million

  18. Taylor Swift, $64 million

  19. Lady Gaga, $33 million

  20. Kanye West, $30 million

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