A year after slipping to No. 2 on Forbes' annual Celebrity 100 list, the media queen regained her crown as 2010's most powerful star worth an estimated $315 million.
Last year's title holder, Angelina Jolie, fell 17 spots while Beyoncé climbed to No. 2 with $87 million in earnings (husband Jay-Z landed the No. 15 spot).
The list – determined by a celebrity's earnings and fame – placed Avatar director James Cameron, who pocketed $210 million, at the No. 3 ranking. Lady Gaga and Tiger Woods rounded out the top five.
It was also a good year for Grammy Award winner Taylor Swift, who jumped up to No. 12 from 69, and Twilight stars Robert Pattinson (No. 50) and Kristen Stewart (No. 66). The popular franchise also helped author Stephenie Meyer earn a No. 59 ranking.