Los Angeles: Queen of Pop has topped the list of top forty money makers in music this year, fuelled by her blockbuster `MDNA` tour.
This is her second time to top the moneymakers list by Billboard magazine, having held the top spot back in 2008.
With USD 1 million separating her from runner-up Bruce Springsteen, Madonna narrowly edges the former The E Street Band frontman who, like her, also owes his current success to touring.
Other top acts who make it into the top ten include former Pink Floyd band member Roger Waters, hard rock band Van Halen, and country crooner Kenney Chesney, holding the third, fourth and fifth spot respectively.
At the bottom half of the ten highest earners are the Dave Matthews Band, country singers Tim McGraw and Jason Aldean, British alternative rock band Coldplay and Canadian pop superstar Justin Bieber, rounding up the top ten.
The rankings are a result of tallied data from Nielsen SoundScan, Nielsen BDS, YouTube and Billboard Boxscore, based on US earnings from touring, recorded-music sales and publishing royalties.
Also included are revenue from an assortment of digital music and video sales from downloads, as well as on-demand and non-interactive streaming.