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NEW YORK, Jan. 31 (UPI) -- U.S. pop star Madonna is No. 1 on Forbes' inaugural "Cash Queens of Music" list, having earned an estimated $72 million from June 2006 to June 2007.
Rolling Stone magazine said the ranking doesn't take into account a contract Madonna signed with Live Nation last fall, which reportedly pays the singer $120 million.
To compile the roster, Forbes said it looked at concert grosses, merchandising revenue, album sales and additional revenue garnered from secondary businesses, such as clothing or perfume lines, during a specific period of time.
Coming in at No. 2 on the list is Barbra Streisand, who made $60 million, followed by Celine Dion at No. 3 with $45 million, Shakira at No. 4 with $38 million and Beyonce at No. 5 with $27 million.
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