Madonna is the world's top-earning celebrity, according to a Forbes list released on Monday, raking in an estimated 125 million U.S. dollars in the past year.

Her earnings mainly come from the MDNA tour, but have been helped by sales of clothing, fragrance and various investments.

Director Steven Spielberg, who had a big hit last year with "Lincoln," is a distant second with earnings of 100 million U.S. dollars.

At No.3, with earnings of 95 million dollars, is a three-way tie: "50 Shades of Grey" author E.L. James, radio shock jock Howard Stern, and music and television producer Simon Cowell.

TV talkshow host Oprah Winfrey, who topped the list last year, has dropped down to number 13. Others in the top 10 earners included TV host Glenn Beck, director Michael Bay of the "Transformers" franchise, and thriller novelist James Patterson.

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