Taylor Swift Tops Billboard's Top 40 money maker in '11 with $36 M

Taylor swift

  Taylor swift  is No. 1 again: The singer is the top act on BillBoard's Top 40 Money Makers" list.

   Swift earned $36 million in 2011, according to the Billboard list released Friday.U2 was second with $32 million. Kenny chesney , lady gaga , and lil wayne  rounded out the top 5.

     Artists' rankings were based on U.S. income sources from tours, albums sales and publishing royalties. Billboard said in a press release that it didn't factor in "sponsorships, merchandise sales or synchronization deals."

    Adele was tenth on the list. Though she canceled most of her U.S. tour due to issues with her vocal cords, her album "21" sold more than 5 million units in 2011. Including sales from this year, "21" has sold nearly 8 million copies.

     Justin bieber and Kanye west were 35th and 39th with  $5.5M and  $5.4M respectively.