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IOL BeyJay REUTERS POWER COUPLE: Beyonc� and Jay-Z both feature on the Forbes celebrity list.

Beyoncé has topped Forbes magazine's annual Celebrity 100 list.

The 'Drunk in Love' singer topped the annual list - which is compiled based on estimated earnings, how many times a celebrity is mentioned in the media, their social media activity and estimated influence - with an estimated worth of $115 million in the past year, a staggering $43 million higher than the second-placed stare, basketball player LeBron James.

Beyoncé performed 95 shows on tour - taking home an estimated $2.4 million per gig - and also fronted ad campaigns for Pepsi and H&M, as well as having her own fragrance line and clothing company, which all contributed in allowing her to take the top spot from Oprah Winfrey, who came first last year but could only manage fourth place this time around as others were deemed more influential and powerful.

Dr. Dre had the highest financial worth of all the top 10, with an astonishing $620 million - the highest any celebrity has ever recorded in a single year in the history of the list - but could only manage third place, while talk show host Ellen DeGeneres rounded out the top five, coming in one place ahead of Beyonce's husband Jay Z.

Also making the top 10 were boxer Floyd Mayweather, singers Rihanna and Katy Perry and actor Robert Downey Jr

Forbes Celebrity 100 2014 top 10:

1. Beyoncé – $115 million

2. LeBron James – $72 million

3. Dr. Dre – $620 million

4. Oprah Winfrey – $82 million

5. Ellen DeGeneres – $70 million

6. Jay Z – $60 million

7. Floyd Mayweather – $105 million

8. Rihanna – $48 million

9. Katy Perry – $40 million

10. Robert Downey Jr. – $75 million

– Bang Showbiz

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