Simon Cowell is the top-earning entertainment personality in the US, taking $95m (€76m) in only one year.
Forbes puts The X Factor judge (55) at the top of the list for estimated earnings for the 12 months to last June.
The publisher said the TV and music mogul's millions came from his X Factor and Got Talent earnings around the globe, as well as chart-toppers One Direction.
Shock jock Howard Stern, who is also a judge on America's Got Talent, took joint first place with Cowell (inset).
The top 10 also featured chef Gordon Ramsay, who continues to enjoy huge success in the US, in ninth place with $47m.
Forbes talked to agents, managers and lawyers to come up with estimates for entertainment-related earnings for each celebrity.
Oprah Winfrey was fourth with $82m (€65m) and Ellen DeGeneres was sixth with $70m (€56m).
Also in the top 10 were Judge Judy star Judge Judy Sheindlin ($47m/€37m).