Oprah Winfrey is the world’s most powerful celebrity, according to a list compiled by business magazine Forbes.
The 51-year-old talk show host is followed in second place in the annual rankings by golfer Tiger Woods.
Actor turned producer and director Mel Gibson, last year’s most powerful person, is third, followed by Star Wars supremo George Lucas.
As well as looking at a celebrity’s earnings over the past year, Forbes examines internet presence, press clippings, magazine cover stories and mentions on TV and radio.
Oprah, whose talk show is watched by 30 million viewers each week in the US alone, was in third place last year
Harry Potter author JK Rowling is down 16 places from six to 22 this year. David Beckham has fallen four places from 22 to 26.
Forbes Celebrity 100 List
1 Oprah Winfrey
2 Tiger Woods
3 Mel Gibson
4 George Lucas
5 Shaquille O’Neal
6 Steven Spielberg
7 Johnny Depp
8 Madonna
9 Elton John
10 Tom Cruise
11 Brad Pitt
12 Dan Brown
13 Will Smith
14 David Letterman
15 Lance Armstrong
16 Michael Jordan
17 Michael Schumacher
18 Will Ferrell
19 Kobe Bryant
20 P Diddy
21 Jay Leno
22 JK Rowling
23 Metallica
24 Jennifer Lopez
25 Desperate Housewives
26 David Beckham
27 Howard Stern
28 Rush Limbaugh
29 Shania Twain
30 Peter Jackson
31 Denzel Washington
32 Rod Stewart
33 Michael Vick
34 Bette Midler
35 The Olsen Twins
36 Jerry Bruckheimer
37 Jennifer Aniston
38 Derek Jeter
39 Julia Roberts
40 Prince
41 David Copperfield
42 Tobey Maguire
43 The Eagles
44 Ray Romano
45 Nicole Kidman
46 Jeff Gordon
47 Phil Mickelson
48 Alex Rodriguez
49 Matt Damon
50 Adam Sandler
51 Oscar de la Hoya
52 Lindsay Lohan
53 Lebron James
54 Hilary Duff
55 Paris Hilton
56 Bill Clinton
57 Maria Sharapova
58 Drew Barrymore
59 Andre Agassi
60 Manny Ramirez
61 Van Halen
62 Serena Williams
63 Valentino Rossi
64 Jessica Simpson
65 Sandra Bullock
66 Cameron Diaz
67 Regis Philbin
68 James Patterson
69 Paul Harvey
70 Jennifer Garner
71 Nora Roberts
72 Ronaldo
73 Judge Judy Sheindlin
74 Ellen Degeneres
75 Naomi Watts
76 Ashlee Simpson
77 Gisele Bundchen
78 Dave Chappelle
79 John Madden
80 Rudy Giuliani
81 Venus Wlliams
82 Matt Hasselbeck
83 Jack Welch
84 Walter Jones
85 Emeril Lagasse
86 Wolfgang Puck
87 Lindsay Davenport
88 Arthur Agatston
89 Annika Sorenstam
90 Heidi Klum
91 Kimora Lee Simmons
92 Patricia Heaton
93 Kate Moss
94 Ken Jennings
95 Tyra Banks
96 Frankie Muntz
97 Ariana Lima
98 David Blaine
99 Amanda Bynes
100 Charlie Palmer