Forbes Celebrity 100 list, which includes film and television actors, TV personalities, models, athletes, authors, musicians and comedians is based on money and fame. The earnings consist of pretax income between May 1, 2011, and May 1, 2012.

According to Forbes annual Celebrity 100 list, Jennifer Lopez’s R430 million 2011 earnings and her large social-media ratings and profile job as a judge on American Idol has landed her at the number one spot for the very first time ever.

J.Lo beat last year’s winner, Lady Gaga, who is in the fifth spot this year.  The pop singer’s R430 million in earnings are down from last year’s R746 million, she did not tour much though in the last 12 months.

In second place is Oprah Winfrey; Gaga took her No. 1 spot last year. Even though OWN  is in debt, Oprah is still raking in the dough big time. She made R1.3 billion in the last year.

For his second appearance in the List, 18-year-old Justin Bieber came in third place with R456 million earned last year, thanks to record sales and touring. He uses his fame and fortune to invest in startup companies. I hope Gaga is taking some notes and so should Rihanna, who was the fourth ranked celebrity after earning R439 million.

The new X-Factor judge, Britney Spears is in sixth place with R480 million in earnings.

Thanks to the money she made from her wedding (and the publicity she got from the end of her 72 day marriage), reality star Kim Kardashian ranked seventh with R149 million. Clearly she’s someone who has both booty (ha!) and brains.

Six time Grammy Award winner who loves black, Adele, slipped into number 24 in the list. I would have thought she’d make into the top 10.

Check out the rest of the List on Forbes.

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Who do you think should have been No.1?