Forest Whitaker and Oprah film a military funeral scene for ‘The Butler’ in New Orleans. (Aug. 20, 2012)

*Her OWN cable network may be struggling, but its namesake continues to reign supreme when it comes to personal bank accounts.

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Oprah Winfrey earned $165 million from May 2011 to May 2012 to top Forbes’ list of highest-paid celebrities for the fourth consecutive year.  Dr. Dre and Tyler Perry also made the top ten.

At No. 2 is director Michael Bay, who earned $160 million for “Transformers: Dark of the Moon.”

Rounding out the top five are: Steven Spielberg ($130 million, No. 3), Jerry Bruckheimer ($115 million, No. 4), and Eminem’s rap mentor, Dr. Dre ($110 million, No. 5).

Rounding out the top ten are Tyler Perry ($105 million, No. 6), Howard Stern ($85 million, No. 7), and Simon Cowell ($90 million, No. 10).