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Oprah Winfrey has taken back her crown as queen of the top of the Forbes celebrity power list after being ousted by Angelina Jolie last year.

With Angelina languishing in 18th place this year, the Big O is back on top after earning $315 million over the past 12 months and rolling out her lifestyle-themed cable channel, Oprah Winfrey Network.

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Beyoncé has climbed two spots to nip at Oprah’s heels at No. 2. The “Single Ladies” singer has made $87 million over the year, grossing $85 million with her 90-date tour alone.

Avatar director James Cameron slips in at No. 3 after making him $210 million and grossing $2.7 billion at the global box office, making it the highest-grossing film ever.

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Lady Gaga is the surprising addition to the Top 10, with her 106-date world tour, her estimated $62 million earnings and water-cooler music videos.

Meanwhile, Tiger Woods clings to fifth place since — despite the revelations about his multiple infidelities, his spell in sex rehab and now his upcoming divorce — he made $105 million between June 2009 and June 2010.

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See the Top 10 of Forbes’ Celebrity 100 and their year’s earnings here:

1. Oprah Winfrey ($315m)

2. Beyonce Knowles ($87m)

3. James Cameron ($210m)

4. Lady Gaga ($62m)

5. Tiger Woods ($105m)

6. Britney Spears ($64)

7. U2 ($130m)

8. Sandra Bullock ($56m)

9. Johnny Depp ($75m)

10. Madonna ($58m)

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