Rock star Bruce Springsteen was the highest-earning touring performer in the US in 2003.
High earners: Springsteen with the E Street Band
Springsteen and his E Street Band made $115.9m (£65.7m) on 47 shows, including 13 stadium shows in the New York area.
The figures put him second only to the Rolling Stones for the most money ever earned in a year. The Stones earned $121.2m in 1994.
Celine Dion made $80.5m (£45.6m) from live shows, while the Eagles and Fleetwood Mac made $69m (£39m) each.
Springsteen's world tour ended in October with two dates at the legendary Shea Stadium in New York.
Industry magazine Pollstar, which compiles the figures, estimates the US concert business will make $2.4 billion in 2003 - its fourth record-setting year in a row.
Editor Gary Bongiovanni said it was down to fans accepting higher ticket prioces for tours.
"Back in 1994 when the Eagles charged $100 a ticket, there was practically rebellion in the streets," he said.
TOP 10 TOURING ACTS
1. Bruce Springsteen and the E Street Band - $115.9m
2. Celine Dion - £80.5m
3. Eagles - $69.3m
4. Fleetwood Mac - $69m
5. Cher - $68.2m
6. Simon and Garfunkel - $64.5m
7. Aerosmith/Kiss - $64m
8. Dixie Chicks - $60.5m
9. Billy Joel/ Elton John - $50.9m
10. Metallica Summer Sanitarium Tour - $48.8m
Celine Dion, the Eagles, Simon and Garfunkel and the Billy Joel-Elton John double bill all charged more than $100 (£56) a ticket, on average.
Dion's takings came from 145 shows at Caesars Palace in Las Vegas.
Biongiovanni said: "If you're wondering why Elton John is considering camping there for a while - that's why. You can make a lot of money and you don't have to travel."
Major acts touring the US in 2004 include Britney Spears, U2, and Canadian rock trio Rush.