Oprah Tops Forbes 100

Media mogul Oprah Winfrey is back on top of Forbes' annual "Celebrity 100 Power List," which ranks the rich and famous based on earnings and buzz.

Winfrey, who came in third last year, was doing good business in show business this year as she was the top money-maker with an estimated income of $260 million over the past 12 months. She last topped the list in 2005.

"The woman is making history every single year," said Lea Goldman, a Forbes associate editor who oversaw the list. "It's not as if she's sitting on her laurels enjoying (her talk) show."

Winfrey's Harpo Productions is a partner on celebrity chef Rachael Ray's popular syndicated daytime talk show, which debuted last September. Harpo is launching its first prime-time series, "Oprah's Big Give," a reality contest in which contestants compete in philanthropy, and Winfrey also produced the Broadway show "The Color Purple."

Golf tycoon Tiger Woods, who pulled in $100 million, ranks second. Madonna, absent from the list last year, is No. 3.