Madonna is the hardest working Hollywood mom: Forbes

“She had an incredible year in 2008,” said Lauren Streib who helped to compile the list that was released on Friday.

“She had the top tour of any musician…The tour sold out around the world. So it wasn’t surprising as much as it is a commentary on how successful her year was,” she said.

Witherspoon,who earned an estimated $24 million last year,was second on the list,followed closely behind by Paltrow with $20 million in earnings.

In addition to her film career and raising daughter Ava and son Deacon,Witherspoon,who is divorced from actor Ryan Phillippe,is also the international spokeswoman for the cosmetics company Avon.

Paltrow’s role in the blockbuster comic book film “Iron Man,” which earned $580 million worldwide,and her endorsements for Estee Lauder and shoe and handbag maker Tod’s propelled her to the third spot.

Streib said the list is based on estimated earnings of Hollywood mothers with at least one child. Earnings include album sales,salaries,box-office grosses and endorsements and licensing deals.

She added that for many of the women on the list endorsement deals are a significant part of their earnings.