Showbiz
Rex Features
The pair earned $122m (£75m) together between June 2008 and June 2009, says The Hollywood Reporter, putting them at the top of the annual list.
The two took the number one spot with revenue brought in by their music and film projects, plus endorsement deals with brands including Budweiser and American Express.
Beyoncé earned $87m (£53m) and Jay-Z brought in $35m (£21m).
Harrison Ford and girlfriend Calista Flockhart grabbed second place. Brad Pitt and Angelina Jolie placed third.
Other couples on the Forbes list included Will Smith and Jada Pinkett Smith, David and Victoria Beckham, and Ellen DeGeneres and partner Portia de Rossi.
Related Stories
Ten Things About...
Ten Things About... Ridley ScottWe find out ten fast facts about the English producer and director.
Interviews
'Angels' Share' Ken Loach interviewKen Loach, Paul Laverty and Paul Brannigan on their whiskey-soaked comedy.
Fashion & Beauty
Duchess of Cambridge's memorable momentsFlick through a gallery of Kate Middleton's stand-out public appearances.
Celeb Birthdays
Marilyn Monroe: Life and career in picsFlick through our gallery on what would have been Marilyn's 86th birthday.
