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prada side bag acts are making more money than ever.Consider Madonna. According to Forbes earnings estimates, the incomparable Material Girl, who tops our list, has hovered between $40 million US and $50 million in annual earnings since 2002. In the past year, a sold out worldwide tour, impressive international sales of her latest album, Hard Candy, and lucrative endorsement deals put her earnings at $110 million.Another standout is Cline Dion, who comes in second. Ten years ago, she landed on the Forbes Celebrity 100 list with earnings of $55.5 million. This year, the first year of her return to the road after a three year stint in Las Vegas, she earned an estimated $100 million, landing at the second spot on our list. Last year, she grossed $237 million on tour, released her first English greatest hits collection, My Love: Essential Collection, and added a sixth perfume to her fragrance collection.The main reason for the industry's lucrative adjustment: big shows at steep prices. According to concert industry analyst Pollstar, 10 single shows grossed more than $10 million in 2008 Madonna at Madison Square Garden, Billy Joel at Shea Stadium, Cline Dion at Montreal's Bell Centre, etc.. In 2007, only four shows had reached that level.Ticket prices climbed $5.26 dollars on average, to $67.33, the biggest single year increase in 15 years.For big ticket acts that can fill international arenas, selling a single concert ticket now earns them $20 US on average, while selling one physical album puts just $1 in their coffers.As a result, gross revenue for the top 100 touring acts was up 6.5 per centyear over year, to $2.4 billion, though there were 5 per centfewer shows. For big ticket acts that can fill international arenas, selling a single concert ticket now earns them $20 on average, while selling one physical album puts just $1 in their coffers. Of course, musicians also benefit from merchandise sales while on tour.To compile the list of the year's top earning musicians, we considered earnings from album sales, touring, publishing and endorsement deals during the period from June 2008 to June 2009. Sources include Billboard, Pollstar, and Nielsen SoundScan.Beyonce Knowles, who counts