Dr. Dre has gazumped Simon Cowell in a list to find the highest-paid celebrity of the past year.

The list, which was compiled by Forbes, was topped by TV chat show queen Oprah Winfrey, who is said to have pocketed $165m.

The first music related entry on the list is rapper Dr. Dre, whose $110m income was augmented by phone company HTC investing $300m into headphone company Beats, which Dre had co-founded.

X Factor supremo Simon Cowell follows at No.10 on the list with an income of $90m, whilst Sir Elton John ranks at No.12 with $65m.

Britney Spears meanwhile completes the music related entries, landing at No.20 with an income of $58m.