But Kiss were the hardest-working band, playing 128 shows in 120 cites. Parodist Weird Al Yankovic played 150 dates in 141 cities, grossing $5.7m (£3.82m).
According to figures compiled by trade publication Pollstar, the 61-year-old sold $80.2m (£53.8m) of concert tickets, beating pop heart-throbs 'N Sync, who took $76.4m (£51.2m) and Britney Spears, who took $40.5m (£27.1m).
She had announced in June that she was retiring from live performances so she could go out "at the top".
Rock act the Dave Matthews Band took $68.2m (£45.7m), making them the third top-selling act, while glam rockers Kiss proved their enduring popularity by selling $62.7m (£42.1m) of tickets for their latest farewell tour.
Husband and wife country singers Tim McGraw and Faith Hill completed the top five, grossing $48.8m (£32.7m) for performances in North America.
The figures also show that 'N Sync sold more tickets than anyone else, performing to 1.65 million fans - although that figure was 150,000 down on last year.
But Kiss were the hardest-working band, playing 128 shows in 120 cites. Parodist Weird Al Yankovic played 150 dates in 141 cities, grossing $5.7m (£3.82m).
Barbra Streisand earned the most for the least work - her four farewell shows in New York and Los Angeles grossed $27m (£18.1m), putting her at number 14 on this year's list.
The list highlights the year's biggest flops - Diana Ross's Supremes reunion tour.
The jaunt - billed as the Diana Ross and the Supremes' Return To Love tour - featured Ross and two singers who had never appeared alongside her in the group before.
It was cancelled in July after 12 out of 30 shows, but still took $5.6m (£3.7m).
Pollstar editor-in-chief Gary Bongiovanni said that while that tour was "a complete disaster from the very beginning", other disappointing tours made up for their shortfalls with high ticket prices.