Forbes has just come out with their list of 2007's.
Notice Britney Spears isn't in the top 10.

1. Madonna - $72 million
2. Barbra Streisand - $60 million
3. Celine Dion - $45 million
4. Shakira - $38 million
5. Beyoncé - $27 million
6. Gwen Stefani - $26 million
7. Christina Aguilera - $20 million
8. Faith Hill - $19 million
9. Dixie Chicks - $18 million
10. Mariah Carey - $13 million
11. Hilary Duff - $12 million
12. Avril Lavigne - $12 million
13. Martina McBride - $12 million
14. Britney Spears - $8 million
15. Carrie Underwood - $7 million
16. Nelly Furtado - $7 million
17. Fergie - $6 million
18. Jennifer Lopez - $6 million
19. Sheryl Crow - $6 million
20. Norah Jones - $5.5 million