The 42-year-old took home $US37 million ($40.03 million), according to the Forbes 2014 list.
Vergara, who was born in Colombia, has made her role as Gloria Delgado-Pritchett as famous as the show itself.
She reportedly makes $US325,000 an episode, but earns much more from endorsements with Diet Pepsi and Covergirl.
Law and Order: Special Victims Unit star Mariska Hargitay came in second, earnings $US13 million, while Kaley Cuoco of The Big Bang Theory pocketed an estimated $US11 million for third place on the list.
