David Bowie raked in $45.4m (£22.3m) from his now abandoned tour in the first six months of 2004, the highest total for any musician this year.
David Bowie is now recovering from his heart operation
The 82 dates Bowie performed were seen by about 722,000 fans, according to Billboard magazine.
The British singer had to scrap the final 10 dates after undergoing emergency heart surgery.
Bette Midler's tour took $40m (£21.4m) in the first half of the year, while Simon and Garfunkel made $36m (£19.2m).
Simon and Garfunkel hit the road for the first time in 20 years, having reunited years after a bitter fall-out.
Fans also flocked to see Shania Twain as she returned to touring after a period away from the limelight.
Ticket sales for the country star topped $34m (£18.2m) as she took concerts around the world.
Both Prince and Metallica's returns to the spotlight netted them $26m each.
The joint tour of Beyonce, Alicia Keys and Missy Elliot also pulled in bumper crowds.