Kenny Chesney was named country music's highest earner in 2008 with $65M, according to Forbes.  That figure includes calculated concert grosses, merchandise revenue, album sales, and endorsement/licensing revenue.  Other top earners include Rascal Flatts ($60M), Toby Keith ($52M), Taylor Swift ($18M), Brooks & Dunn and Tim McGraw ($16M each), Brad Paisley ($15M), Sugarland and Carrie Underwood ($14M each) and Alan Jackson ($12M).