The singer earned an estimated $115 million (£67.4 million) in the last year
The Celebrity 100 measures fame by counting the number of mentions in print, TV and radio. It also measures social media power across 11 platforms, including Twitter, Facebook and YouTube.
Beyoncé, who has earned an estimated $115 million (£67.4 million) in the last year, was joined by her husband Jay Z at number six, who made $60 million (£35.1 million). Last year, they topped the magazine’s poll of the highest-earning celebrity couple, earning an estimated $95 million (£59 million). The pair are currently touring the US together.
In second place on the list is basketball player LeBron James. Dr Dre, the highest earner on the list with $620 million (£363 million), is in third place.
Dr Dre’s wealth has increased in recent years thanks to his Beats Electronics company, which he set up with music producer Jimmy Iovine in 2008. In April, the company was bought by Apple in a deal worth an estimated $3 billion (£1.8 billion).
Forbes has been compiling the Celebrity 100 list for 15 years now. This year, 13 of the Top 25 are musicians, including Rihanna, Katy Perry and Miley Cyrus.
Forbes Celebrity Power List Top 10 in 2014
1. Beyoncé Knowles – $115m
2. LeBron James – $72m
3. Dr Dre – $620m
4. Oprah Winfrey – $82m
5. Ellen DeGeneres – $70m
6. Jay Z – $60m
7. Floyd Mayweather – $105m
8. Rihanna – $48m
9. Katy Perry – $40m
10. Robert Downey Jr – $75m