Beyonce is among five women in the top 10. The Forbes Celebrity 100 ranks the most powerful celebrities in film, TV, sports, music, books and modeling. The rankings consider fame and money - including celebrities' estimated earnings over the last 12 months, as well as mentions in traditional and social media, according to a statement from Forbes.
Beyonce may be on top, but she's not the highest earner. That honor goes to number three on the list - rapper and entrepreneur Dr. Dre - whose $620 million made him the highest-paid in the top 10.
Beyonce's husband, rapper/entrepreneur Jay-Z, is sixth on the list. Oprah Winfrey, who was in the top spot last year, is fourth in this year's top 10.
Here is this year's top 10:
1. Beyonce Knowles ($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)
Newcomers to the top 100 list include musicians Bruno Mars and Pharrell Williams, actresses Kerry Washington and Kaley Cuoco, and author Veronica Roth.
Tom Cruise, Donald Trump and Madonna failed to make this year's list after earning a spot last year.