The U.S. talk show hostess tops "Forbes" Magazine's annual Celebrity 100 list, earning an estimated $260 million from June 2006 to June 2007.

Rounding out the top five slots are, in descending order, golfer Tiger Woods, with $100 million in earnings; singer Madonna, at $72 million; the Rolling Stones, banking a collective $88 million; and actor Brad Pitt, with $35 million.

In addition to calculating entertainment-related income, "Forbes" also analyzed media metrics such as Google search hits, press mentions, and frequency of appearances on the covers of 32 major consumer magazines.