Spears top the list pushing US President Barack Obama and veteran performer Cher to take 31 percent of the vote in the Orange County Equality Project’s poll.
Madonna came second with 25 percent of the vote, but a poll spokesperson insists it was a close call between the two superstars.
"When Madonna puts out a new album, she will be on top again. Madonna is the greatest icon the gay community has ever had," contactmusic.com quoted the Equality Project’s Joel Waddell as saying.
Singer Lady Gaga was voted in third with 22 percent, while 12 percent of respondents picked Katy Perry.