Forbes have just released their 100 Most Influential Entertainers list and Oprah has made a comeback as No. 1. True, it might not be a real comeback, considering that she only dropped to No. 2 in the past two years, but this is Oprah Winfrey we’re talking about – the woman never does anything halfway, comebacks included. According to Forbes, Winfrey has had an $88 million drop in earnings between June of last year and June 2013. However, the chart makes it clear that other factors, besides earnings are also taken into consideration when creating the list.

Oprah Winfrey, Harvard
This year Winfrey returnes to her rightful place. 

And while it is unknown exactly what those factors are – marketability, social media presence and entrepreneurial decisions are thought to be among them – Winfrey’s handling of the nosedive her OWN network took in the last two years, as well as her management of the rest of her media empire, including O Magazine, a network on Sirius XM and shows by protégés like Dr Phil means that she once again fits the bill. Winfrey made $77 million last year, down significantly from $165 million for the same period last year. That’s still a lot of money though, even for the entertainment industry, and the media empress is set to increase said profits in the coming year, as her newly rebuilt OWN network is predicted to begin turning a profit by the end of 2013. This year, OWN has undergone a complete overhaul, cutting out unprofitable project and replacing them with original programming, created by Winfrey herself with the help of Tyler Perry – another Forbes 100 staple.

Oprah Winfrey, Essence Black Women In Hollywood Luncheon
It's mostly due to her earning potential, rather than her actual earnings.

This year, the Top 10 on the list is populated by a surprisingly large number of women. Despite her hip injury, which has kept her off her feet and away from performing for the past few months, Lady GaGa takes second place on the list. Her $80 million earnings apparently had a lot to do with it. Beyonce follows Steven Spielberg at No. 4.While Madonna isn’t really in musical charts anymore, she is featured in the Forbes list – and at No. 5 at that. Next comes a new addition to the Top 10 – Taylor Swift. But with her armie of Swifties, it seems likely that Forbes editots didn’t reall have a choice. Ellen Degeneres comes in at No. 10 to round out a list, whicha also includes Roger Federer and Justin Bieber.

Lady Gaga, Twitter Photo
Despite her conspicuous absense from the news lately, Lady Gaga has been making bank - and she's landed in second place.