Forbes magazine said the singer was likely to build on 2010, which saw her amass $63million from touring alone.

Lady Gaga’s 2011 earnings will come predominantly from touring, with the singer set to resume her Monster Ball tour next month.

She is also due to release new album ‘Born This Way’ in May, which the magazine says could earn her around $10-15million.

Bernie Resnick, who represents Lady Gaga’s manager, Troy Carter, said that if successful the album could take the singer from an arena to a stadium act.

Lady Gaga also has a number of high-end endorsements, including one with Dr Dre’s headphone range, Beats.

(by Jason Gregory)