Beyonce leads the Forbes Celebrity100 list of the Most Powerful Entertainers in the world for the first time in her career. LeBron James is second, followed by Dr. Dre, Oprah Winfrey, Ellen DeGeneres, Beyonce's husband Jay-Z, Floyd Mayweather, Rihanna, Katy Perry, and Robert Downey Jr. Beyonce moved up from fourth place and changed places with Winfrey who was the top celebrity of 2013. 

Beyonce earned the top spot based on her financial power, fame, and overall impact on society.

Her estimated earnings for the past year (June 2013-June 2014) is $115 million. She is one of only four R&B artists on the list. Rihanna at number eight earned $48 million over the past year, Justin Timberlake is number 26 earning $57 million, and Pharrell Williams is number 38 with $22 million.

Queen B moved to the top primarily on the strength of her "Mrs. Carter Show" world tour, performing 95 shows and bringing in an average $2.4 million per concert.  She also released her self-titled album which debuted at number one without a major promotion campaign. Beyonce was billed as a “visual album” because she produced a music video for each of the 14 songs.  The single “Drunk in Love” has been certified platinum, selling more than 1 million copies.

Beyoncé's expanding empire goes far beyond music. She earns millions from endorsements with Pepsi, H&M, and other companies. She also has a line of fragrances and her clothing company, House of Dereon, which she runs in conjunction with her mother, Tina Knowles.

Following her solo "Mrs. Carter Show" tour, Bey is now performing the "On The Run" tour with Jay Z  Her husband is number six on the Forbes Celebrity 100 List earning $60 million over the past year from a variety of sources. They include his latest album, Magna Carta … Holy Grail, the "Legends of the Summer" stadium tour with Timberlake, producing the "Made In American" Labor Day weekend music festival in Philadelphia and Los Angeles, his growing Roc Nation management and production company, and numerous business ventures ranging from his 40/40 nightclub chain to his D’Ussé cognac. The "On The Run" tour kicked off June 25 in Miami and includes 20 shows through August 6 in San Francisco before going abroad for two dates in September in France.

The Forbes Celebrity 100 list is determined by wealth and fame. Fame is measured by how many times each celebrity was mentioned in print, on TV and radio. Social media clout over several platforms including Twitter, Facebook and YouTube is also included. This year, Forbes added an additional factor called the impact score. Based on reporting by the Forbes editorial staff, the number measures the impact each celebrity has on the entertainment industry, culture, and society.

FORBES 2014 CELEBRITY 100 LIST

NAME	2014 Rank	2014 Earnings
Beyoncé KNowles	1	$115 million
LeBron James	2	$72 million
Dr. Dre	3	$620 million
Oprah Winfrey	4	$82 million
Ellen DeGeneres	5	$70 million
Jay Z	6	$60 million
Floyd Mayweather	7	$105 million
Rihanna	8	$48 million
Katy Perry	9	$40 million
Robert Downey Jr.	10	$75 million

FORBES 2013 CELEBRITY 100 LIST

1. Oprah Winfrey

2. Lady Gaga

3. Steven Spielberg

4, Beyonce Knowles

5. Madonna

6. Taylor Swift

7. Bon Jovi

8. Roger Federer

9. Justin Bieber

10. Ellen DeGeneres