BEYONCE’S hit album “Lemonade” and world tour made her the highest-paid woman in music in 2017, according to an annual Forbes list Monday, edging out Adele and pop star Taylor Swift.

The R&B singer earned some US$105 million from record sales and from her “Formation” concert tour, according to Forbes. She also owns Ivy Park fashion line and other business interests.

Adele, whose “25” album broke first-week U.S. sales records in 2015 and who completed her first major tour since 2011, made second place with an estimated US$69 million, despite having no major endorsements for other products.

Swift, who topped last year’s list with US$170 million in estimated earnings, raked in US$44 million this time despite having finished her “1989” world tour. The singer is expected to see her earnings rise significantly in the next 12 months courtesy of her new album “Reputation” — the best-selling album of 2017 — and an upcoming tour.

Canadian superstar Celine Dion took the No.4 spot, earning some US$42 million after taking a break from her Las Vegas residency following the death of her husband Rene Angelil in January 2016.

Forbes compiled the list after estimating pretax income for the 12 months from June 2016 to 2017, based on interviews with managers, agents, lawyers and some of the stars. It also looked at data from the Pollstar, the Recording Industry Association of America and tracking firm Nielsen SoundScan. The full list can be seen at Forbes.com. (SD-Agencies)