The 59 year-old who's topped the list four times since 1999 is being credited with $77 million (£50m) earnings between June 2012 and June 2013. Forbes writer, Dorothy Pomerantz asserts that she still weilds an enormous amount of power.
"She is taking this cable network and turning it around just through the sheer force of her will, her connections and her ability." She added
For the 2013 compilation, Forbes looked into celebrity's earnings on income from tours, books, contracts, endorsements, movies and residuals etc and how they appeared in the media using different polls.
2013 FORBES' CELEBRITY 100
1) Oprah Winfrey $77m
2) Lady Gaga $80m
3) Steven Spielberg $100m
4) Beyonce $53m
5) Madonna $125m
6) Taylor Swift $55m
7) Jon Bon Jovi $79m
8) Roger Federer $71m
9) Justin Bieber $58m
10) Ellen DeGeneres $56m
11) Hugh Jackman $55m
12) Jennifer Lopez $45m
13) Rihanna $43m
14) Coldplay $64m
15) Tiger Woods $78m
16) LeBron James $60m
17) Simon Cowell $95m
18) Katy Perry $39m
19) David Beckham $47m
20) Robert Downey Jnr $75m