Oprah Winfrey's talk show is seen in 112 countries worldwide

Actor Mel Gibson - last year's number one - is third in this year's Celebrity 100 list, behind golfer Tiger Woods.

Star Wars creator George Lucas returns at four after a one-year absence, but is first in the money rankings with estimated earnings of $290m (�159.3m).

At nine, singer Sir Elton John is the highest ranking Briton, with estimated earnings of $44m (�24m).

Other British celebrities in the list include Rod Stewart at 32 and supermodel Kate Moss at 93.

FORBES CELEBRITY TOP 10 1. Oprah Winfrey 2. Tiger Woods 3. Mel Gibson 4. George Lucas 5. Shaquille O'Neal 6. Steven Spielberg 7. Johnny Depp (above) 8. Madonna 9. Sir Elton John 10. Tom Cruise

Winfrey's talk show is watched by 30 million viewers each week and is thought to have earned $225m (�123.6m) over the last 12 months.

Forbes rates celebrities' influence according to press coverage, internet presence and estimated earnings between June 2004 and June 2005.

Newcomers to the list include Oscar-winning star Denzel Washington and Will Ferrell, whose $40m (�22m) earnings make him the list's most successful actor.

Among the high-profile absentees are actors Jim Carrey and Tom Hanks and veteran rockers Rolling Stones - ranked fifth last year thanks to their successful world tours.

Harry Potter author JK Rowling is down 16 places from six to 22, while the stars of hit TV series Desperate Housewives enter the chart at 25.

Best-selling author Dan Brown, who wrote The Da Vinci Code, is at number 12.

Friends stars Courtney Cox Arquette and Lisa Kudrow are no longer on the list, leaving Jennifer Aniston the only star of the series to still make the cut at number 37.