The billionaire American talk-show host, 59, knocked singer Jennifer Lopez off the spot and into number 12, but still shares the top ten winners' enclosure arena with a multitude of women.
There are six girls in the plum positions - and the only man to make it into the top five is film director Steven Spielberg, who, coming third, is sandwiched between Lady Gaga in second and Beyonce in fourth.
Oprah Winfrey was top of the list in 2010, but lost out to Jennifer Lopez last year and Lady Gaga in 2011
Writer E.L. James is newcomer to the list at number 42, proving that celebrities with clout can come from anywhere. James has sold 70 million copies of her books and earned an estimated £50million in the last 12 months.
Forbes calculated celebrity's earnings on income from tours, books, contracts, endorsements, movies and residuals and each star was given a marketability score, created by California market research firm E-Poll.
Forbes credits Oprah's $77 million (£50m) earnings between June 2012 and June 2013 - as well as her prominence on TV, on social media and in the press - for her placing.
Lady Gaga, despite being forced to cancel
numerous dates on her moneymaking 'Born This Way Ball' tour due to hip
surgery earlier this year, earned $80 million from the global jaunt
Winfrey, who has topped
the list on four previous occasions, is one of three celebrities who
have featured on the prestigious list every year since its inception in
1999
'She is taking this cable network and
turning it around just through the sheer force of her will, her
connections and her ability.'Winfrey, who has topped the list on four previous occasions, is one of three celebrities who have featured on the prestigious list every year since its inception in 1999, along with radio DJ Howard Stern and director Steven Spielberg.
Buy she wasn't the highest earning star over the last year. Madonna earned $125 million (£81m) between June 2012 and June 2013.
Singer Beyonce came fourth on the list, just below Steven Spielberg but above Madonna
E.L. James, left, is a new arrival at number 42 while singer Taylor Swift, right, makes a Top 10 debut at number six
Lady Gaga, despite being forced to cancel numerous
dates on her moneymaking 'Born This Way Ball' tour due to hip surgery
earlier this year, earned $80 million from the
global jaunt
Meanwhile, Lady Gaga, despite being forced to cancel numerous
dates on her moneymaking 'Born This Way Ball' tour due to hip surgery
earlier this year, earned $80 million from the
global jaunt.Forbes also cites the 27-year-old star's devoted fan following on social media for her lofty ranking.
Pomerantz said: 'She is still a huge force in pop music. Even when she is not playing, people are talking about her and speculating about her.'
Forbes also deciphered how often individual stars appeared in the media and used Starcount - a Singapore-based company that studies celebrity's presence on 11 different social media platforms, including Facebook, Twitter and YouTube, to assess popularity and influence.
Madonna, left, shot up to number five, having
not made the top 100 last year, while Jennifer Lopez, right, drops
fromthe top spot on last year's list to number 12 (but she still made
$45m, so she probably isn't too worried)
Justin Bieber manages to hold onto his place in the top ten, coming in at number nine
2013 FORBES' CELEBRITY 100
1 Oprah Winfrey $77m (income this year)
2 Lady Gaga $80m
3 Steven Spielberg $100m
4 Beyonce $53m
5 Madonna $125m
6 Taylor Swift $55m
7 Jon Bon Jovi $79m
8 Roger Federer $71m
9 Justin Bieber $58m
10 Ellen DeGeneres $56m
11 Hugh Jackman $55m
12 Jennifer Lopez $45m
13 Rihanna $43m
14 Coldplay $64m
15 Tiger Woods $78m
16 LeBron James $60m
17 Simon Cowell $95m
18 Katy Perry $39m
19 David Beckham $47m
20 Robert Downey Jnr $75m
2 Lady Gaga $80m
3 Steven Spielberg $100m
4 Beyonce $53m
5 Madonna $125m
6 Taylor Swift $55m
7 Jon Bon Jovi $79m
8 Roger Federer $71m
9 Justin Bieber $58m
10 Ellen DeGeneres $56m
11 Hugh Jackman $55m
12 Jennifer Lopez $45m
13 Rihanna $43m
14 Coldplay $64m
15 Tiger Woods $78m
16 LeBron James $60m
17 Simon Cowell $95m
18 Katy Perry $39m
19 David Beckham $47m
20 Robert Downey Jnr $75m
2012 FORBES' CELEBRITY 100
1. Jennifer Lopez $52m (income last year)
2 Oprah Winfrey $165m
3 Justin Bieber $55m
4 Rihanna $53m
5 Lady Gaga $52m
6 Britney Spears $58m
7 Kim Kardashian $18m
8 Katy Perry $45m
9 Tom Cruise $75m
10 Steven Spielberg $130m
11 Taylor Swift $57m
12 Tiger Woods $58m
13 Angelina Jolie $20m
14 Donald Trump $63m
15 LeBron James $53m
16 Beyonce $40m
17 Elton John $80m
18 Simon Cowell $90m
19 Rush Limbaugh $69m
20 Tyler Perry $105m
2 Oprah Winfrey $165m
3 Justin Bieber $55m
4 Rihanna $53m
5 Lady Gaga $52m
6 Britney Spears $58m
7 Kim Kardashian $18m
8 Katy Perry $45m
9 Tom Cruise $75m
10 Steven Spielberg $130m
11 Taylor Swift $57m
12 Tiger Woods $58m
13 Angelina Jolie $20m
14 Donald Trump $63m
15 LeBron James $53m
16 Beyonce $40m
17 Elton John $80m
18 Simon Cowell $90m
19 Rush Limbaugh $69m
20 Tyler Perry $105m
Comedian Ellen DeGeneres, pictured left with
wife Portia de Rossi, came in tenth place this year, leaping up from
number 34 last year
Swiss tennis player Roger Federer is the highest ranked sportsman, at number eight
Who's new on the list?
A number of bright young starlets make their Forbes Celebrity 100 debut.Spider-Man actress Emma Stone (who is going out with Andrew Garfield, the man behind the red webbed mask off-screen, too) appears in 84th place.
Her beau doesn't make the cut. This is largely - according to Forbes' Pomerantz - due to how Stone, a face of Revlon cosmetics, helped catapult low-budget 2010 comedy Easy A into the headlines and netted the $8m indie flick $75m.
Forbes estimate Stone earned $16m over the last 12 months.
Neil Patrick Harris makes his debut thanks to the huge success of How I Met Your Mother, soon to be in its ninth season on CBS.
Mila Kunis, who launched her career on That ’70s Show in 1998 and then as the voice of Meg in Family Guy (a role she still plays), has shot to fame since the successes of Black Swan.
And comedian Amy Poehler, star of Parks & Recreation, also jumps onto the list.