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Singer Britney Spears has been voted as an ultimate gay icon of all time in a new poll.

Spears top the list pushing US President Barack Obama and veteran performer Cher to take 31% of the vote in the Orange County Equality Project's poll. Madonna came second with 25% of the vote, but a poll spokesp erson 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%, while 12% of respondents picked Katy Perry.