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    Lady Gaga Tops Celebrity 100 List

    The men and women on Forbes' annual Celebrity 100 list -- the most powerful people in the entertainment business this year -- earned $4.5 billion over the last 12 months by starring in films, playing basketball, walking the catwalk, and more. But they also rose to the top by garnering influence.

    In Pictures: The Forbes Celebrity 100

    These days that means mastering social media. Lady Gaga topples Oprah Winfrey from her No.1 spot on our list, which she's given up for only the third time in seven years. Gaga is there not just because of the $90 million she earned with a monster tour, but also because of her 32 million Facebook fans and 9.5 million Twitter followers -- aka Little Monsters -- who helped move 1 million digital downloads of her recent single "Born This Way" in only five days. They're also happy to buy the MAC makeup, Monster headphones, and Virgin Mobile phones she features in her videos.

    According to Forbes , Lady Gaga is the world's most powerful celebrity. - Dave Hogan/Mission Pictures/Getty Im …Although he's only 17, Justin Bieber earned $53 million over the past year! - The Image Gate/Getty Images 

    Oprah doesn't fall far though. The daytime talk maven, who earned $290 million last year, comes in second. Winfrey's earnings sank $25 million partially due to a reduced payday at SiriusXM. She still earns big from her syndicated show and from the stars she's spawned, including Dr. Phil (No. 18) Rachael Ray, and Dr. Oz. Winfrey's earning power will take a bigger hit next year, when her syndicated show ends and she concentrates all her efforts on the struggling OWN network.

    The 10 Most Powerful Musicians

    Maybe it would help if Oprah took a lesson from No. 3 Justin Bieber. The Biebs debuts on our list at the tender young age of 17, with $53 million earned over the last 12 months thanks to concerts, music sales, and a 3-D documentary movie that grossed $100 million at the global box office. If this were 10 years ago Bieber would still be paying his dues in small clubs and schools, but thanks to the Internet, he's a sensation. His first hit song, "Baby," has been viewed 500 million times, a YouTube record.

    Reality TV "it" girl Bethenny Frankel is another newbie worth noting. Famous for her Bravo hit show, "Bethenny Ever After," she's used the small-screen platform to promote her Skinnygirl brand, helping her earn $55 million this year. She joins our list in 42nd place. Her entrepreneurial prowess -- she sold her Skinnygirl Cocktails to Fortune Brands and nabbed a $100 million cut of the deal paid out over multiple years -- also put her on the cover of our magazine this week.

    Sir Elton John (#5) has sold 250 million records worldwide over the past 30 years and isn't slowing down. - Jeff …Touring for Taylor Swift (#7) brings in gross ticket sales of $750,000 per night for the country cutie! - Tony …  

    Despite problems on and off the golf course, Tiger Woods still makes the top 10, ranking sixth with $75 million in annual earnings. Woods hasn't won a tournament since the revelation of his marital infidelities in 2009, and he recently withdrew from The Players Championship. But he still commands $3 million a pop for overseas appearances, and collects money from his remaining sponsors, Nike and Electronic Arts.

    Having a much better year: Leonardo DiCaprio. The star makes the biggest leap on our list this year, rising from 71st place to 15th, thanks to two huge movies: "Shutter Island" and "Inception." The latter earned $825 million at the global box office, making it the sixth-highest-earning film of 2010. That went a long way toward helping DiCaprio earn $77 million over the last 12 months.

    The 10 Most Powerful Actors

    Will Smith returns to our list this year thanks to the upcoming "Men in Black III," in which he'll reprise his role as Agent J. Smith. The actor had fallen off of our list in 2010 because he took time off to nurture the budding careers of his children, Jaden and Willow. Jaden starred in a remake of The Karate Kid (which Smith produced); the film earned $360 million. Smith helped Willow with her hit song "Whip My Hair." The video for the song has been viewed 11 million times. 

    At age 28, the band Bon Jovi (#8) grossed $200 million playing 74 shows over the past 12 months and released a …By the end of the summer, U2's (#4) "360 Tour" is on target to become the most lucrative tour in the history of …  

    Notable drop-offs include Britney Spears, who ranked sixth in 2010 but stumbled this year because she didn't tour. With the "Harry Potter" franchise coming to an end, Daniel Radcliffe (who ranked 82nd last year) also failed to make the cut. 

    Celebrity 100 Drop-Offs

    The Celebrity 100, which includes film and television actors, TV personalities, models, athletes, authors, musicians, and comedians, is a measure of entertainment-related earnings and media visibility (exposure in print, television, radio and online). We also measure social media power by looking at each celebrity's presence on Facebook and Twitter. The earnings consist of pretax income between May 1, 2010, and May 1, 2011. Management, agent, and attorney fees are not deducted. Forbes has been publishing the list annually since 1999.

    Celebrity 100: Top 10

    #1 Lady Gaga
    Category: Music
    Earnings: $90 million

    #2 Oprah Winfrey
    Category: Television
    Earnings: $290 million

    #3 Justin Bieber
    Category: Music
    Earnings: $53 million

    #4 U2
    Category: Music
    $195 million

    #5 Elton John
    Category: Music
    Earnings: $100 million

    #6 Tiger Woods
    Category: Athletes
    Earnings: $75 million

    #7 Taylor Swift
    Category: Music
    Earnings: $45 million

    #8 Bon Jovi
    Category: Music
    Earnings: $125 million

    #9 Simon Cowell
    Category: Television
    Earnings: $90 million

    #10 LeBron James
    Category: Athletes
    Earning: $48 million

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