Despite her recent album MDNA being a commercial flop, Madonna has topped Forbes magazine's Highest Earning Celebrities list for 2013.
The Material Girl was named number one in the annual rich list despite her most recent album MDNA being her biggest commercial flop - with sales of under one million - because her accompanying tour boosted her estimated earnings to $US125 million between June 2012 and June 2013.
Fans paid upwards of $100 a ticket to see the singer on the tour - which grossed $US305 million - and Madonna also made big earnings from merchandise sales, a clothing line, fragrance and investments in companies like Vita Coco.
Director Steven Spielberg ranked second in the list with estimated earnings of $US100 million.
His vast library of classic films - including Jurassic Park - have helped bring in the cash, while last year's Lincoln brought in $US275 million on a budget of $US65 million.
Rounding off the list in joint third place - all with earnings of $US95 million - were 50 Shades of Grey author E.L. James, Howard Stern and Simon Cowell.The X Factor boss and America's Got Talent host were also recently named the highest-paid TV personalities in America by Forbes magazine.