High earners: Springsteen with the E Street Band

Springsteen and his E Street Band made $115.9m (�65.7m) on 47 shows, including 13 stadium shows in the New York area.

The figures put him second only to the Rolling Stones for the most money ever earned in a year. The Stones earned $121.2m in 1994.

Celine Dion made $80.5m (�45.6m) from live shows, while the Eagles and Fleetwood Mac made $69m (�39m) each.

Springsteen's world tour ended in October with two dates at the legendary Shea Stadium in New York.

Industry magazine Pollstar, which compiles the figures, estimates the US concert business will make $2.4 billion in 2003 - its fourth record-setting year in a row.

Editor Gary Bongiovanni said it was down to fans accepting higher ticket prioces for tours.

TOP 10 TOURING ACTS 1. Bruce Springsteen and the E Street Band - $115.9m 2. Celine Dion - �80.5m 3. Eagles - $69.3m 4. Fleetwood Mac - $69m 5. Cher - $68.2m 6. Simon and Garfunkel - $64.5m 7. Aerosmith/Kiss - $64m 8. Dixie Chicks - $60.5m 9. Billy Joel/ Elton John - $50.9m 10. Metallica Summer Sanitarium Tour - $48.8m Source: Pollstar

"Back in 1994 when the Eagles charged $100 a ticket, there was practically rebellion in the streets," he said.

Celine Dion, the Eagles, Simon and Garfunkel and the Billy Joel-Elton John double bill all charged more than $100 (�56) a ticket, on average.

Dion's takings came from 145 shows at Caesars Palace in Las Vegas.

Biongiovanni said: "If you're wondering why Elton John is considering camping there for a while - that's why. You can make a lot of money and you don't have to travel."