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With earnings of $110 million in 2008, Madonna topped Forbes' list of Hollywood's hardest working mothers, followed by actresses Reese Witherspoon and Gwyneth Paltrow.
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The pop singer and mother of three, who was recently turned down in her bid to adopt a second child from Malawi, grossed $105 million on her tour and sold nearly a million albums in the United States. Madonna also signed several lucrative endorsement deals last year, according to Forbes.com.
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"She had an incredible year in 2008," said Lauren Streib who helped to compile the list that was released on Friday.
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"She had the top tour of any musician...The tour sold out around the world. So it wasn't surprising as much as it is a commentary on how successful her year was," she said.
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Witherspoon, who earned an estimated $24 million last year, was second on the list, followed closely behind by Paltrow with $20 million in earnings.
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In addition to her film career and raising daughter Ava and son Deacon, Witherspoon, who is divorced from actor Ryan Phillippe, is also the international spokeswoman for the cosmetics company Avon.
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Paltrow's role in the blockbuster comic book film "Iron Man," which earned $580 million worldwide, and her endorsements for Estee Lauder and shoe and handbag maker Tod's propelled her to the third spot.
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Streib said the list is based on estimated earnings of Hollywood mothers with at least one child. Earnings include album sales, salaries, box-office grosses and endorsements and licensing deals.
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She added that for many of the women on the list endorsement deals are a significant part of their earnings.
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"I think this is something that has been going on for decades now. We are seeing less and less models and more and more celebrity spokespeople. It is a big part of the business of being a celebrity," she added.
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Mother of three Julia Roberts, who returned to the big screen in a starring role in the film "Duplicity," captured the fourth spot on the list, while actress Sarah Jessica Parker, who has a son with husband Matthew Broderick, rounded out the top five.
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Angelina Jolie, who has six children but still earned $14 million last year, came in sixth, followed by model and television presenter Heidi Klum, who is pregnant with her fourth child.
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Best actress Academy Award winner Kate Winslet, who has two children, and singer and mother of three Faith Hill also made the list, which is posted at www.forbes.com.
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