Media mogul and TV talk show queen Oprah Winfrey has topped the new 2005 FORBES magazine Celebrity 100 list.

The annual Forbes list ranks celebrities according to their power, salaries and media presence.

Winfrey was a clear choice to top the list after earning a staggering $225 million (GBP118.4 million) in the last 12 months, and her show is one of the world's top-rated.

Golf ace Tiger Woods came in second and Mel Gibson, who topped the list in 2004, fell to number three.

Star Wars creator George Lucas, who didn't appear among the Celebrity 100 last year (04), crashes in at number four on the new list.

Meanwhile, funnymen Will Ferrell and Dave Chappelle appear on the list for the first time at numbers 18 and 78 respectively and Denzel Washington is also a Celebrity 100 virgin at number 31.

The ladies of Desperate Housewives have replaced the girls of FRIENDS - the cast of the hit new show debut on the new list at number 25, while COURTNEY COX and Lisa Kudrow join the likes of Tom Hanks, Jim Carrey and THE ROLLING STONES, who fall off this year's list.

Friends co-star Jennifer Aniston, who topped the list in 2003, falls to number 37.

The top 10 is:

1. OPRAH WINFREY

2. TIGER WOODS

3. MEL GIBSON

4. GEORGE LUCAS

5. Shaquille O'Neal

6. Steven Spielberg

7. Johnny Depp

8. Madonna

9. SIR Elton John

10. Tom Cruise.

17/06/2005 02:47