WINNERS

LADY GAGA

Pop star tops Forbes’ The Celebrity 100 list by grossing $90 million in 2010.

OPRAH WINFREY

TV talk queen ends 25-year run, moves on to develop her OWN cable channel.

MICHAEL KOWALSKI

Tiffany boss reports net income shoots to $81.1 million; raises annual forecast.

LOSERS

MARTHA STEWART

Domestic diva forced to peddle empire, hires Blackstone after three years of weak revenue.

FRED WILPON

Mets owner, who should be keeping a low profile, finds the back page of The Post after trashing star players.

STEVE COHEN

SAC founder feels heat from Capitol Hill and SEC in insider trading probe.