Lady Gaga is top-earning woman in music

Lady Gaga towered over other female musicians in 2011, heading a list of top-earning women with an estimated $US90 million in income, according to Forbes.com.

The performance artist made more than double her nearest rival - country/pop singer Taylor Swift - thanks to multiple endorsement deals and an estimated $US1.3 million nightly gross ticket sales from her concert tour.

Swift earned about $US45 million thanks to her hit album Speak Now, perfume line and other endorsement deals, just ahead of Teenage Dream singer Katy Perry with $US44 million.

Forbes.com drew up its list from data on pre-tax income compiled through record sales, touring information and interviews with music lawyers, managers and concert promoters.

Beyonce's 2011 income dipped to an estimated $US35 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 fourth place.

Rihanna rounded out the top five, earning an estimated $US29 million from sales of her album Loud, as well as endorsements from cosmetics company CoverGirl.

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