Taylor Swift has returned to the top of Billboard's annual list of music money makers, a title she held in 2012 only to relinquish last year to Madonna.
The 24-year-old earned $39.7m (£23.8m) in 2013 from a combination of music sales, royalties and touring, according to the trade publication.
Country star Kenny Chesney rose three places to second place, while Justin Timberlake came third.
Rock acts Bon Jovi and the Rolling Stones round out this year's top five.
Swift's global Red Tour helped her top the money makers, with six months in the US bringing in an estimated $30m (£17.9m).
The tour also boasted three sponsorship deals which, along with merchandise, were not included in the tally due to a lack of data, but was estimated to be in the high seven figures according to Billboard.
Swift's album sales were eighth in the list of best-selling records in the US last year, while she had 10 million US downloads and came fifth in streaming royalties.The study compiled data from Nielsen SoundScan, Nielsen BDS and Billboard Boxscore, using standard fees and formulas to work out royalties or management fees.
Taylor Swift's global Red Tour earned her $30 million in the US alone in 2013
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