According to end of year figures from US music magazine Billboard, U2's Vertigo world tour was the top-grossing event of 2005.
The Irish rock band sold $260m worth of tickets and drew more than three million people to 90 sold-out concerts.
Their homecoming shows in Dublin's Croke Park this June were named Boxscore of the Year in the magazine, grossing more than $21.1m and drawing nearly 247,000 fans.
The Billboard chart shows U2 at number one, followed by the Eagles, Neil Diamond and country star Kenny Chesney.
Although Chesney was placed fourth, with a gross of $63m, his attendance draw of 1.1 million was second only to U2.
