Madonna has topped a new list of high-earning female stars, beating off challenges from Barbra Streisand and Celine Dion. The Material Girl's $72 million (GBP36 million) 2007 fortune places her at number one on the new Forbes highest grossing female musicians countdown. Streisand comes in second with $60 million (GBP30 million), while Dion is third with $45 million (GBP22.5 million) The new top 10 is: 1. Madonna 2. Barbra Streisand 3. Celine Dion 4. Shakira 5. Beyonce 6. Gwen Stefani 7. Christina Aguilera 8. Faith Hill 9. Dixie Chicks 10. Mariah Carey