MUMBAI: US talk show queen Oprah Winfrey has topped Forbes? list of highest paid celebrities, although her talk show came to an end.

Winfrey earned $165 million, $125 million less than last year, according to Forbes.

The bulk of the earnings dive comes from lost income on The Oprah Winfrey Show, but her diversified portfolio includes O: The Oprah Magazine, spin-off shows like The Dr. Oz Show and a radio deal with Sirius.

A close second is director Michael Bay who made $160 million due to ?Transformers:Dark of the Moon?. He, Forbes notes, takes a solid chunk of the profits. He also earns big from Transformer toys. Adding to Bay?s coffers this year: a Transformers ride at Universal Studios in Hollywood.

Another director Steven Spielberg is in third spot with $130 million. His company DreamWorks moved into television in a big way this year with four new shows, including Terra Nova and Smash. His two movies ?The Adventures of Tintin? and ?War Horse? got Oscar nominations.

Film producer Jerry Bruckheimer made $115 million. Bruckheimer?s Pirates of the Caribbean: On Stranger Tides was one of the highest-grossing films of 2011, bringing in $1 billion at the global box office. This was contrast to 2010 when his two big films, Prince of Persia and The Sorcerer?s Apprentice stumbled at the box office.

Music producer Dr. Dre made $110 million. Others in the list include Tom Cruise who made $75 million from ?Mission Impossible 4?. Actor Tyler Perry earned $105 million, while Howard Stern made $95 million.

James Patterson is the highest paid author making $94 million. Television personality Simon Cowell made $90 million while filmmaker George Lucas also made the same amount, Forbes said.