Winfrey knocked film star Angelina Jolie off the top spot of Forbes's annual Celebrity 100 list, which is based on earnings and media exposure.
Singer Beyonce came second, while film director James Cameron re-entered the chart at number three following his success with Avatar.
Lady Gaga was the highest new entry on the list at number four.
Like Beyonce, her earnings and profile have been boosted in the past 12 months by a global tour and endorsement deals.
Jolie, meanwhile, slipped from the top spot to a lowly 18th place.
Beleaguered golf star Tiger Woods was the only sports star to make the top 10.
Britney Spears was at six, followed by U2 in seventh place, making a return to the top 100.
Sandra Bullock, who won an Oscar this year for best actress, leapt up the chart from 92 to eight.
Johnny Depp also made a chart comeback in ninth position.
The top 10 was rounded out by Madonna, who slipped from three to 10.
Music mogul Simon Cowell led the British charge, climbing 14 places to number 11.
But Coldplay dropped 20 places to 35 in a year which saw the band take a rest from touring and head back to the studio.
Harry Potter star Daniel Radcliffe was at 82.
The popularity of the Twilight series was reflected by the presence of actress Kirsten Stewart at 66 and actor Robert Pattinson at 50, both on the list for the first time.
This year, Forbes added a social media ranking that reflected each celebrity's presence on Facebook and Twitter, which was taken into account along with media exposure and earnings.
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