The "Born This Way" singer and performance artist made more than double her nearest rival -- country/pop artist Taylor Swift -- thanks to multiple endorsement deals and an estimated $1.3 million nightly gross ticket sales from her concert tour.
Swift earned about $45 million, thanks to her hit album "Speak Now", perfume line, and other deals, just ahead of "Teenage Dream" singer Katy Perry with $44 million.
Forbes.com drew up its list from data on pre-tax income compiled through record sales, touring data and interviews with music lawyers, managers and concert promoters.
Beyonce's 2011 income dipped to an estimated $35 million, mostly because of her relatively small amount of touring this year, but her new album "4", fashion line, and two fragrances helped to put her in 4th place.
Rihanna rounded out the top 5, earning an estimated $29 million from sales of her album "Loud", and endorsements from cosmetics company CoverGirl.
