Guinness for Madonna

Madonna has topped Britney Spears as the highest paid female singer in the 2007 Guinness Book of Records, taking in $50 million in 2004 to beat out Britney Spears, who held the record since 2001 after earning more than $38 million in 2000.

Elsewhere in the book: Nicole Kidman set the record for the highest salary per minute for an actor (a reported $3.71 million for a four-minute commercial for Chanel No. 5) and Oprah Winfrey is named the highest-paid person on TV ($225 million, according to the last Forbes power ranking). American Idol star Simon Cowell is the highest paid TV talent-show judge (about $34 million), while Harry Potter author J.K. Rowling has the highest annual earnings for a children's author, with an estimated $64 million.

$50 million a year and the best look Madonna can come up with is looking like she's on her way to a NASCAR race. If I made $50 million a year I'd be walking around in a solid gold suit with $100 bills glued to it. They don't call me Classy McRich for nothing.