According to Forbes, the Material Girl recently became a Material Mom. With estimated earnings of $110 million in 2008, Madonna topped the magazine's list of Hollywood's hardest working mothers. The pop queen’s income came from sales of her latest album, Hard Candy, tour and product endorsements (Sunsilk, Louis Vuitton and Vodaphone).
She's already mother to three children – Lourdes, Rocco and David. And she has her eyes set on adopting a second child from Malawi. Although a judge denied her application, Madonna is appealing the decision.
Reese Witherspoon, who earned an estimated $24 million last year, was second on the list. The actress, who starred in Four Christmases, has two children with ex-husband Ryan Phillippe – Ava and Deacon. She is also the international spokeswoman for Avon cosmetics and honorable chair of the company's charitable foundation.
Third on the list was Gwyneth Paltrow with earnings of $20 million in 2008. The actress turned lifestyle guru made a Hollywood comeback last year with Iron Man, which earned $580 million worldwide. She and rocker husband Chris Martin have two children – Apple and Moses.
To compile the list, Forbes considered female stars in entertainment that have at least one child. The stars were ranked on estimated earnings in 2008 which were based album sales, salaries, box-office grosses and income from endorsement and licensing deals.


