Opray Winfrey and Elton are among the world's most powerful celebrities, according to Forbes.
Oprah regained her top spot, which she lost last year to Tom Cruise.
The only Britons in the Top Ten were the Rolling Stones and Elton. David Beckham, who will introduce a major act at the July 1 Concert For Diana (most likely the Rocket Man or Take That) also made the Celebrity 100 Power List, jumping from 43rd to 15th.
Below are the first ten in the compilation, along with last year's salary:
1) Oprah Winfrey £131.8m
2) Tiger Woods £50.7m
3) Madonna £36.5m
4) Rolling Stones £44.6m
5) Brad Pitt £17.m
6) Johnny Depp, £46.6m
7) Elton, £26.9m
8) Tom Cruise £15.7m
9) Jay-Z, £42.1m
10) Steven Spielberg £55.8m
Regarding the former Reg Dwight, the publication states:
Between performances of his appropriately flamboyant Las Vegas show, The Red Piano, Elton grossed over $60 million in tickets for worldwide shows. This year, he celebrated his 60th birthday with his 60th concert at Madison Square Garden, a sold-out affair that drew A-listers like Bill Clinton, Jon Bon Jovi and Sharon Stone. Theatergoers still snap up tickets to hear his music in Aida, Billy Elliot and The Lion King. His latest release, Rocket Man: Number Ones, debuted at No. 9 on the Billboard charts in April, selling 50,000 copies in its first week.