The Oprah Winfrey Show is now in its 22nd series in the US

Winfrey was paid $260m (�128m) between June 2006 and June 2007, Forbes said.

The second-placed star was comedian Jerry Seinfeld, whose earnings were put at $60m (�30m) for the past year.

Simon Cowell, the outspoken judge on American Idol, came third with $45m (�22m), while Jay Leno and Donald Trump also featured in the website's top 10.

Barbara Walters, who owns and co-produces her own daytime show, The View, was at number 18, with earnings of $12m (�5.9m).

HIGHEST-PAID TV STARS 1. Oprah Winfrey ($260m) 2. Jerry Seinfeld ($60m) 3. Simon Cowell ($45m) 4. David Letterman ($40m) 5. Donald Trump ($32m) 6. Jay Leno ($32m) 7. Dr Phil McGraw ($30m) 8. 'Judge' Judy Sheindlin ($30m) 9. George Lopez ($26m) 10. Kiefer Sutherland ($22m) June 06-June 07. Source: Forbes.com

And Forbes senior editor Lea Goldman said daytime personalities "dominate our list".

Winfrey is no stranger to the regular Forbes polls, having topped its most powerful celebrity list in June.

This survey takes into account stars' earnings, internet presence and press, TV and radio coverage.

She was also named the richest woman in entertainment by Forbes in January. Her chat show is watched by 30 million viewers each week in the US.

Music mogul Cowell's overall fortune is now thought to be in the region of �100m, according to the Sunday Times Rich List, a separate study which was released in April

Cowell became famous for his forthright views on TV talent shows

In December 2006, Cowell struck a deal with ITV to stay with UK talent show The X Factor until 2009, reportedly worth �20m ($39m).

His US reality TV hit, America's Got Talent, has been sold to 80 countries around the world.

Aside from American Idol, he also has a variety of TV projects run through his company Syco, as well as working as an executive for record company Sony BMG.