The “Material Girl” hitmaker was named number one in the annual rich list despite her most recent album ‘MDNA’ being a commercial flop – with sales of under one million – because her accompanying tour boosted her estimated earnings to $125 million between June 2012 and June 2013.
Fans paid upwards of $100 a ticket to see the singer on the tour – which grossed $305 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 $100 million. His vast library of classic films – including Jurassic Park – have helped bring in the cash, while last year’s Lincoln brought in $275 million on a budget of $65 million.
Rounding off the list in joint third place – all with earnings of $95 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.