BEYONCÉ tops this year's Forbes Celebrity 100 list . . . a ranking of the 100 most powerful celebrities.

 

She's raked in $115 million over the past year, thanks to her music, product endorsements and her own clothing and fragrance lines.

 

She made an average of $2.4 million per show on her 95-date solo tour, and now she's back out on the road with her husband JAY Z.  She also snuck an album onto iTunes without even telling anybody, and sales STILL went through the roof.

To see the list, click or swipe to the right to see the next photo!