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Oprah Winfrey retains her position as the most powerful celebrity thanks to her long-running talk show, which pulls in 30 million viewers a week, and yearly earnings of £140 million ($275 million).
David Beckham has replaced his friend Sir Elton John as one of the 10 most powerful celebrities in the world.
Beckham, who has earned £25 million ($50 million) in the past year, comes four places ahead of JK Rowling, the creator of the phenomenally successful Harry Potter books, who made £125 million ($300 million) in the previous 12 months alone.
The England footballer has jumped from 15th to fifth on this year's annual Forbes celebrity list.
The celebrity chef Gordon Ramsay appears on the list for the first time in 95th place, behind the television personality Simon Cowell (22), and the actress Keira Knightley (37).
As well as looking at earnings over the past year, the Forbes list takes into account the number of magazine covers the celebrity appeared on, their internet presence, their presence in newspaper stories and the frequency with which they are mentioned on television and radio.

The top 10 are:

1 Oprah Winfrey

2 Tiger Woods (golfer)

3 Angelina Jolie (actress)

4 Beyonce Knowles (singer)

5 David Beckham

6 Johnny Depp (actor)

7 Jay-Z (rapper)

8 The Police (rock group)

9 JK Rowling

10 Brad Pitt (actor)