by dividing the attendance into the gross:

10. U2
73.77

9. Bon Jovi -- based on 934 shows, $1.54B USD gross (#2 on the main list), 20M attendance:
76.79

8. Cher
77.59

7. The Rolling Stones
79.57

6. Bruce Springsteen
79.68

5. The Eagles
90.93

4. Paul McCartney
96.32

3. Roger Waters
99.96

2. Celine Dion
112.67

1. Madonna
117.62

Now we have a more realistic picture of who charges the highest average ticket prices.

Of course, what really matters is what the acts NET, not gross.