The huge sum, most of which was from her world tour,
propelled Beyonce, 33, from fourth place last year and put her
firmly ahead of pop star Taylor Swift, 24, with $64 million, who
jumped up one spot from last year to No. 2.
Pop singer Pink, 35, climbed up from No. 8 in 2013 to third with
$52 million.
"Beyonce played 95 shows during our scoring period, bringing in
an average of $2.4 million per city," said Forbes, citing data
from the Pollstar trade magazine.
The R&B singer's self-titled album released last December and
endorsement deals pushed her earnings up further assuring her
the top spot.
Barbados-born Rihanna, 26, with $48 million and Katy Perry, 30,
who earned an estimated $40 million, rounded out the top five on
the annual list.
Madonna, 56, ranked No. 1 last year, failed to make the top 10
in 2014. Lady Gaga, 28, slumped from No. 2 in 2013 to ninth
place this year with estimated earnings of $33 million.
Forbes compiled the list after estimating pre-tax income
calculated for the 12 months from June 2013 to 2014 based on
record sales, concert tickets, touring information merchandise
sales and interviews with concert promoters, lawyers and
managers.
It also looked at data from the Pollstar, the RIAA (Recording
Industry Association of America) and tracking firm Nielsen
SoundScan.
(Reporting by Patricia Reaney; Editing by Eric Kelsey and Andrew
Hay)
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