Television talk show host Oprah Winfrey has topped the 2005 Forbes magazine Celebrity 100 list for the very first time.
Winfrey earned a whopping $225 million in 2004, and her daytime television show is one of the most popular in America.
"After 21 years, her daytime chat-fest still rules the airwaves, minting new celebs - and hundreds of millions of dollars in profits," said Forbes.
Golf sensation Tiger Woods was second and last years winner Mel Gibson came in third.
"Star Wars" creator George Lucas finished fourth, while basketball star Shaquille O'Neal was fifth.
Johnny Depp, Madonna, Sir Elton John and Tom Cruise made up the top ten.
Cher, Courteney Cox, Jim Carrey and Tom Hanks have dropped out of the magazine's annual Celebrity 100 List.
The Forbes list ranks celebrities according to their salaries, media coverage and power.
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