Madonna's tour was criticised by Sir Elton John

The singer sold out 55 of 56 shows worldwide on her Re-Invention tour, making about $2.23m (�1.16m) a night.

"My Re-Invention tour was by far the most creatively satisfying experience I have ever had," Madonna told Billboard.

Prince's Musicology tour came second with $90.2m (�47m) while Shania Twain made $62.5m (�32.4m) in third.

Simon and Garfunkel made $59m (�31m) from their second big reunion tour, following the Old Friends shows last year, which were their first for 20 years.

Country earners

Metallica and Bette Midler followed with $53.8m (�28m) and $53.3m respectively.

Sting, country singers Kenny Chesney and Toby Keith and David Bowie also featured in the top 10.

The Red Hot Chili Peppers made the most money from a short stint at one venue - their three nights at London's Hyde Park in June grossed $17. 2m (�9.9m).

Madison Square Garden in New York City made the most money for a music venue for the fifth year running, taking just under $73m (�37.8m).

Mime row

Celine Dion made more than $77m (�44m) from her residency at the Colosseum at Caesar's Palace in Las Vegas but it does not count as touring.

Madonna's tour hit the headlines in October when Sir Elton John accused her of cheating fans by miming on stage.

"Anyone who lip-synchs in public on stage when you pay �75 to see them should be shot," he said.