The legendary pop star – who married his long-term lover David Furnish in a civil partnership ceremony in 2005 - has been declared the male most respected by homosexuals, while the late actress Judy Garland was named the most iconic female.
The male list was predominantly made up of gay men – including late Queen singer Freddie Mercury, British TV star Stephen Fry and 'Faith' hitmaker George Michael – apart from soccer hunk David Beckham, who is married to Victoria Beckham.
Meanwhile, the female list was full of glamorous female stars – including singers Kylie Minogue, Madonna and Cher – rather than famous lesbians.
A spokesperson from www.OnePoll.com – who commissioned the survey of over 5,000 gay men and women - said: "Interestingly only one of the men in the top 10 list of male celebrity gay icons isn't gay – David Beckham. And yet most of the women put on a pedestal by the gay community are straight.
"It just shows that to advocate a certain way of living, you don't have to live the lifestyle but simply be more accepting of those around you."
British TV star Paul O'Grady made both lists – as himself and cross-dressing alter ego Lily Savage.
Top Ten Male Celebrity Gay Icons of All Time:
1. Elton John
2. Freddie Mercury
3. Stephen Fry
4. George Michael
5. Oscar Wilde
6. Will Young
7. Alan Carr
8. Paul O'Grady
9. Boy George
10. David Beckham
Top Ten Female Celebrity Gay Icons:
1. Judy Garland
2. Kylie Minogue
3. Madonna
4. Cher
5. Liza Minnelli
6. Marilyn Monroe
7. Shirley Bassey
8. Lily Savage
9. Dusty Springfield
10. Barbra Streisand