Madonna has topped Forbes magazine's list of highest-earning celebrities for 2013.
The Material Girl was named number one in the annual rich list despite her most recent album, MDNA, being a commercial flop ? with sales of under one million ? because her accompanying tour boosted her estimated earnings to $125 million (R1,25 billion) between June last year and June this year.
Fans paid upwards of $100 (R1 000) a ticket to see the singer on the tour ? which grossed $305 million (R3,5 billion) ? and Madonna also made big earnings from merchandise sales, a clothing line, fragrances and investments in companies such as Vita Coco.
Director Steven Spielberg ranked second on the list with estimated earnings of $100 million (R1 billion).
His vast library of classic films ? including Jurassic Park ? has helped bring in the cash, while last year's Lincoln brought in $275 million (R2,75 billion) on a budget of $65 million (R650 million).
Rounding off the list in joint third place ? all with earnings of $95 million (R950 million) ? were 50 Shades of Grey author EL James, Howard Stern and Simon Cowell.
The X Factor boss and America's Got Talent host were also recently named the highest-paid TV personalities in America by Forbes magazine.