For the second year in a row, Oprah Winfrey is the No. 1 power-player on Forbes magazine’s 2008 Celebrity list.

The magazine said Oprah is “continuing to influence audiences around the world through her vast media empire, which earned her $275 million during the past year.”

Tiger Woods ranked a close second with $115 million, making him the highest-earning athlete in the world.

Forbes bases its rankings largely on celebrity earnings, but also media coverage.

The Forbes Top 10
1. Oprah Winfrey
2. Tiger Woods
3. Angelina Jolie
4. Beyoncé Knowles
5. David Beckham
6. Johnny Depp
7. Jay-Z
8. The Police
9. J.K. Rowling
10. Brad Pitt