Despite hip surgery, which forced her to cut short a tour, Lady Gaga earned $80 million in the past 12 months which, along with her army of fans and powerful social media presence, assured her second place.

"She is still a huge force in pop music. Even when she is not playing, people are talking about her and speculating about her," Pomerantz said.

Spielberg, with earnings of $100 million in the last year, was the top man on the list, ahead of rock star Bon Jovi at No. 7, Swiss tennis champion Roger Federer, who makes $400 million each year from ten sponsors, at No. 8, and Canadian-born singer Justin Bieber, the youngest member of the list, at No. 9.

"Between the money and the influence, he has had a good year," Pomerantz said about Federer, who was the only athlete in the top 10. Golfer Tiger Woods was a few spots below at No. 15.

Although only 23, sixth-place singer Taylor Swift, made the list for the first time and rounded out the top 10 along with Emmy-award winning TV talk show host Ellen DeGeneres.