U2 leads the US Billboard’s 2010 Money Makers list released today, earning more than $108m (€79.3m) in 2009.
Bruce Springsteen is second with $57m (€41.8m) and Madonna follows with $47m (€34.5m).
AC/DC and Britney Spears round out the top five with $43m (€31.6m) and $38m (€27.8m), 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.