Britney Spears beats Lady Gaga's earnings

LOS ANGELES Spears raked in an estimated $65 million for the year ending in June.

That puts her ahead of pop sensation Lady Gaga, who came in fourth.

Talk show titan /*Oprah Winfrey*/ topped the list with earnings of $324 million.

Number two on the list was singer /*Beyonce*/ who made $89 million, followed by Spears at $65 million and /*Lady Gaga*/ at $64.5 million.

/*Madonna*/ rounded off the top five with $59.9 million.