Oprah Winfrey tops Forbes' highest paid celebrity list

This is the fourth year in a row that Winfrey has topped the list, though her earnings have fallen by $125 million from the previous tally.

A spokesperson on the Forbes website said, "This is the last year we’ll count any of her syndication money."

Factors that were considered for the creation of the list included upfront pay, profit participation, residuals, endorsement and advertising works, and the agency says that it did not deduct from the full sum for things such as agent fees or celebrity-related expenses.

Here is the list in full:

1. Oprah Winfrey - $165 million
2. Michael Bay - $160 million
3. Steven Spielberg - $130 million
4. Jerry Bruckheimer - $115 million
5. Dr Dre - $110 million
6. Tyler Perry - $105 million
7. Howard Stern - $95 million
8. James Patterson - $94 million
9. George Lucas - $90 million
10. Simon Cowell - $90 million
11. Glenn Beck - $80 million
12. Elton John - $80 million
13. Tom Cruise - $75 million
14. Dick Wolf - $70 million
15. Rush Limbaugh - $69 million
16. Manny Pacquiao - $67 million
17. Dr Phil - $64 million
18. Donald Trump - $63 million
19. Ryan Seacrest - $59 million
20. Britney Spears - $58 million

Photo: Getty/Getty Images Entertainment/Andrew H. Walker