The list by Forbes business magazine was based on earnings between June 2006 and June 2007. Oprah Winfrey is the highest paid star on American television, earning more than four times her nearest rival.
The highest-earning stars on US television were:
1. Talk show host Oprah Winfrey - $260m (£130m)
2. Actor Jerry Seinfeld - $60m (£30m)
3. American Idol judge Simon Cowell - $45m (£22.5m)
4. Talk show host David Letterman - $40m (£20m)
5. Entrepreneur Donald Trump - $32m (£16m)
6. Talk show host Jay Leno - $32m (£16m)
7. TV personality Dr Phil McGraw - $30m (£15m)
8. "Judge" Judy Sheindlin - $30m (£15m)
9. Comedian George Lopez - $26m (£13m)
10. 24 star Kiefer Sutherland - $22m (£11m)
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