Media mogul and TV talk show queen Oprah Winfrey has topped the new 2005 Forbes magazine Celebrity 100 list, reports entertainment portal Internet Movie Database.

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 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 wasn't listed in the Celebrity 100 last year, crashed in at number four on the new list.

The top 10 are: Oprah Winfrey, Tiger Woods, Mel Gibson, George Lucas, Shaquille O'Neal, Steven Spielberg, Johnny Depp, Madonna, Sir Elton John and Tom Cruise.