If money makes the world go round, then U2's latest tour, which is dubbed 360 Degrees, proves the saying true.
The band leads the US Billboard's 2010 Money Makers list, earning more than 108 million US dollars (£71 million) in 2009.
Bruce Springsteen is second with 57 million US dollars (£37 million) and Madonna follows with 47 million US dollars (£31 million). AC/DC and Britney Spears round out the top five with 43 million US dollars (£28 million) and 38 million US dollars (£24 million ), respectively.
Billboard compiles the list from monies earned through tours, CD and digital sales, publishing royalties and more.
Madonna topped the list last year; Springsteen came in third. Both U2 and Madonna have touring deals with Live Nation.