Forbes.com has published the names of its top 100 most powerful celebrities. Beyoncé has climbed to the top of the list for 2014, after "an amazing year, featuring a massive tour." Here's part of Forbes' ringing endorsement, "Beyoncé doesn't stop with music--- she's built a small business empire. She earns millions endorsing companies like H&M and Pepsi. She has a line of fragrances with names like Heat, Rise and Pulse, and then there's her clothing company House of Dereon, which features jeans, shoes and accessories. All together we estimate that Beyoncé earned $115 million between June 1, 2013 and June 1, 2014." RELATED: Great + Eight: Most Influential Black Women According to TIME Forbes' annual Celebrity 100 list ranks the top stars from the worlds of movies, TV, music, sports, books and modelling based on money, and fame. LeBron James Forbes has Lebron second on its list. He's estimated the "best player in the game right now" banked $72 million last year. Bron also has big endorsements with Nike, Coke, McDonald's, Powerade, and Samsung. He also opted out of his contract with the Miami Heat. It could mean an even bigger payday for James if the reports that he's going for a max salary turn out to be true. Dr Dre Number three on the list, is NWA alum Doctor Dre. Forbes says the rapper-producer turned international businessman earned "more in the past 12 months than anyone in the history of the Celebrity 100." Forbes estimates he made a whopping $620 million thanks to Apple's purchase of his Beats by Dre for $3 billion. The entrepreneur also continues to be a major influence in the music business. Oprah Winfrey According to Forbes, Oprah dropped from first place last year to fourth in 2014. Her cable network is back in the black and now cash-flow positive. Fourth place is no knock on our beloved Oprah, but Forbes decided that the three celebrities ranked above her just have more influence and power at this moment. Jay-Z Mister Shawn Carter comes in at number six. Forbes says he brought in an estimated $60 million since June last year from a diverse list of business interests. They credit his "growing Roc Nation empire; 68 concerts in our scoring period; business ventures including his 40/40 clubs and his D'Ussé cognac." His latest album was certified platinum before it was released due to an agreement with Samsung to buy 1 million copies. Floyd Mayweather Jr. Mayweather has banked the most money as a professional athlete since June 2013. He is the first athlete besides Tiger Woods to earn $100 million in Forbes' annual tally of the highest-paid athletes. According to Forbes, "His September 2013 fight against Canelo Alvarez set records for highest PPV gross ($150 million), live gate ($20 million) and total revenue (roughly $200 million). He pocketed $105 million from just two bouts thanks to his role as both pugilist and promoter." Rihanna Rihanna comes in at No. 8 on the Forbes list. The 26-year old from Barbados is a music smash hit machine. But it's her social media savvy that has Forbes buzzing. According to the publication, "Her Twitter and Instagram feeds allow her to connect with her fans in a way that feels honest and unfiltered and they love her for it." They say she is the second most-powerful social media user on the list after Justin Bieber.