Oprah Winfrey is the world's most powerful celebrity, according to Forbes.
Madonna was absent from the list last year, but she took third place this year after a successful tour.
The list, published annually, takes into account celebrities' earnings, internet presence and press, TV and radio coverage.
The Rolling Stones and Elton John were among others in the top 10. Other British entries include JK Rowling in 48th place, Harry Potter film stars Daniel Radcliffe and Emma Watson in 79th and 97th place respectively. David Beckham is 15th.
Simon Cowell was 21st and the cast of Grey's Anatomy were ranked 12th.
Paris Hilton, who was number 56 on last year's list, failed to make the top 100 for 2007.
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