In 2011, Lady Gaga surpasses perennial winner Oprah Winfrey to top the Forbes’s Annual Celebrity 100 List thanks to both $90 million she earned with “Monster” tour and her 32 million Facebook fans plus 10 million Twitter followers.
The second position belongs to Oprah Winfrey, whose earnings sank $25 million partially because of a reduced payday at SiriusXM.
Teen idol Justin Bieber spots No. 3 with $53 million received over the last 12 months from concerts, music sales and a 3-D documentary movie.
The Forbes’s 2011 Celebrity 100 List mentions the most powerful people in the entertainment business including film and television actors as well as actresses, TV personalities, models, athletes, authors, musicians and comedians based on entertainment-related earnings between May 1, 2010 and May 1, 2011 and media visibility (exposure in print, television, radio and online).
Lady Gaga

Lady Gaga is worthy topping the list of Celebrity 100
Oprah Winfrey

Oprah Winfrey attends Oprah Winfrey Network's 2011 TCA Winter Press Tour Cocktail Party at the Langham Hotel on January 6, 2011 in Pasadena, California
Justin Bieber

Singer Justin Bieber tapes an episode of BET's 106 & Park show to promote his new movie "Never Say Never" in New York, on Thursday, Feb. 3, 2011
U2

The Edge and Bono of U2 on stage at ANZ Stadium on December 13, 2010 in Sydney, Australia
Elton John

Sir Elton John on his 64th birthday at Wells Fargo Center on March 25, 2011 in Philadelphia, Pennsylvania
Tiger Woods

U.S. golfer Tiger Woods at his meeting with fans on April 13, 2011 in Shenzhen, Guangdong Province, China
Taylor Swift

Taylor Swift at the People's Choice Awards on Wednesday, Jan. 5, 2011, in Los Angeles
Jon Bon Jovi

Singer Jon Bon Jovi performs at the MGM Grand Garden Arena on March 19, 2011 in Las Vegas, Nevada
Simon Cowell

Simon Cowell poses in front of the winners boards at the National Television Awards 2011 on January 26, 2011 in London, England
LeBron James

Miami Heat's LeBron James is spotted during the second half of Game 2 of a first-round NBA playoff basketball series against the Philadelphia 76ers on Monday, April 18, 2011 in Miami
Related links:
Top Ten Powerful Actresses in 2011
Lady Gaga Tops Forbes’s 2011 Celebrity 100 List