The mother-of-two's latest account figures put her at the top of the global league with £26.6 million a year, and toppling Britney Spears for the first time since 2001.
Her lead, based on 2004 figures, is also likely to be even larger after her recent Confessions world tour which is the biggest ever by a female. Her other records include being the most successful woman in the charts in both the US and UK.
James Blunt, meanwhile, has taken the record for the most albums sold in a year in the UK in the new book of records. Back to Bedlam shifted 2,368,000 copies in 2005.
The Arctic Monkeys took their place in the coveted pages with the fastest selling UK debut album - Whatever People Say I Am, That's What I'm Not sold 363,735 in a week and 113,000 on its first day.
Ricky Gervais has been listed for the most downloaded podcast and Simon Cowell for being the highest paid television talent show judge, at £18 million.
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