Forbes list: Oops Cruise, Britney is now top gun

Spears, who heralded her own coming of age in the recent hit I’m not a girl, not yet a woman, actually ranked No. 25 in terms of money-making clout, earning an estimated $39.2 million in the past one year. Star Wars director George Lucas was the leading breadwinner at $200 million.

But what she lacked in income, Spears more than made up for in terms of magazine cover stories, TV and radio appearances, Web hits and overall media coverage. Cruise, who was No. 1 on the list last year, did not even make the cut this year. Cruise’s ex-wife, actress Nicole Kidman ranks No. 27 on this year’s list.

Rounding out the top 10 were golf champion Tiger Woods, director Steven Spielberg, popstar Madonna, rock group U2, boy-band ’N Sync, songstress Mariah Carey, talk show queen Oprah Winfrey, basketball star Michael Jordan and actor Tom Hanks. Former US President Bill Clinton figures at No. 18, thanks in large part to considerable earnings on the lecture circuit.