PARADE magazine has released their annual 'What People Earn' list for 2007. Not surprisingly, Oprah tops the list.

Here's the top 10:

Oprah Winfrey: $260 million

Tiger Woods: $115 million

Steven Spielberg: $110 million

Dr. Phil McGraw: $90 million

50 Cent: $33 million

Gisele Bundchen: $33 million

Miley Cyrus: $18.2 million

Mary-Kate Olsen: $17 million

Ryan Seacrest: $12 million

Trouble (Leona Helmsley's dog): $12 million

How sad is it to see that a dog makes more money in a year than most of us will ever see in our lifetime. No silly, I'm not talking about Dr. Phil, even though I was kind of surprised to see that he makes that much. Oprah continues to be a force to be reckoned with.

Aaron Fields writes for KSTW-TV in Seattle. All opinions expressed in this column are his.