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Britney Spears one of Billboard's top money makers

Billboard magazine released its annual list of the Top 40 Money Makers with Spears coming in at No. 5 behind U2, Madonna and Bruce Springsteen.

Spears made $38.8 million in 2009, largely off of her successful Circus tour. Fans also purchased more than 7.5 million downloads of Spears' songs this year.

Old-school singers rounded out the Top 5. U2 topped the list, raking in more than $108 million in 2009 with their huge 360-degree tour--the most expensive rock production ever. Bruce Springsteen followed with $57 million from his new album and tour. Madonna, the perennial '80s favorite, came in at No. 3 with $47 million from her Sticky & Sweet tour and digital downloads. And AC/DC remarkably finished at No. 4 for 2009, pulling in $43 million from their international tour.

Rounding out the top 10 money makers of 2009 were Pink, the Jonas Brothers, Coldplay, Kenny Chesney and Metallica.