Madonna tops FORBES list

LOS ANGELES, Calif. -- Madonna 's been called the Material Girl - and according to Forbes, she's a Material Mom as well.

The pop queen topped the magazine's 2008 list of the Hardest-Working Moms with $110 million in estimated earnings.

Madonna 's income came from sales of her latest album, "Hard Candy," and also a successful tour, as well as her product endorsements.

She's the mother of three children, Lourdes, Rocco and David, the last of whom she adopted from Malawi in 2006.

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A judge denied her application to adopt another orphan, a young girl named Mercy, from the country, but the star has said that she plans to appeal the decision.

In second place on Forbes' list with $24 million was actress Reese Witherspoon , who starred in "Four Christmases" and serves as the international spokeswoman for Avon.

The star is mother to children Ava and Deacon, from her former marriage to Ryan Phillippe .

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Third on the list was Gwyneth Paltrow with $20 million in 2008. Gwyneth made a Hollywood comeback last year with "Iron Man," as well as launching her lifestyle newsletter, GOOP; she and rocker husband Chris Martin have two children, Apple and Moses.--


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