Pop star Madonna is the richest female musician, according to the Forbes.com business website.
Madonna has been nominated for a Grammy for her film of the tour
Its first-ever list focusing on women in the music industry estimates the 49-year-old banked $72m (£36m) between June 2006 and June 2007.
Madonna earned much of that from her Confessions tour - the highest-grossing tour for a female artist - earning $260m (£130m) worldwide.
Barbra Streisand came second in the survey, followed by Celine Dion.
Streisand, who at 65 is the list's oldest member, earned $60 million (£30 million) during her first tour since she announced her retirement in 2000.
Dion took the third place after making $45 million (£23.6), mainly from her series of concerts at Caesars Palace in Las Vegas, which ended in December.
HIGHEST-PAID FEMALE MUSICIANS
1. Madonna - $72m (£36m)
2. Barbra Streisand - $60m (£30m)
3. Celine Dion - $45 (£22.6m)
4. Shakira - $38m (£19.2m)
5. Beyonce - £27m (13.5m)
6.Gwen Stefani - $26m (£13m)
7.Christina Aguilera - $20m (£10m)
8. Faith Hill - $19m (£9.5m)
9. Dixie Chicks - $18m (£9m)
10. Mariah Carey - $13m (£6.5m)
Grammy-award-winner Shakira was in fourth place, with former Destiny's Child singer Beyonce rounding off the top five.
Singer Gwen Stefani, who also owns a fashion label and fragrance, was at number six and Christina Aguilera, followed in seventh place.
Country singer Faith Hill featured in eighth place with the Dixie Chicks and Mariah Carey in ninth and tenth places respectively.