Lady Gaga made more than twice as much money as here closest competitor on the list 0f 2011's top-earning female musicians. Driven by revenue from her concert tour, which reportedly brings in $1.3 million in gross ticket sales per night, she earned a reported $90 million this year. Taylor Swift was second on the list, bringing in $45 million. Katy Perry was third at $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.

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