Forbes Magazine’s 2010 Celebrity power list was recently revealed, with pop artist Lady Gaga making her first apperance  and Oprah Winfrey retaking her No.1 position. Grammy-winning recording artist Beyoncé took home the second spot with an estimated $87 million from tour and album sales. Despite the worldwide recession, Forbes said that celebrity earnings remain “remarkably resilient, with this year’s stars having earned a collective $4.7 billion during the past year, up from $4.1 billion in 2009.”  Check out the top ten below and for the full list click here. What do you think?

1. Oprah Winfrey, $315 million

2. Beyonce Knowles, $87 million

3. James Cameron, $210 million

4. Lady Gaga, $62 million

5. Tiger Woods, $105 million

6. Britney Spears, $64 million

7. U2, $130 million

8. Sandra Bullock, $56 million

9. Johnny Depp, $75 million

10. Madonna , $58 million