The new owner is thought to be an unidentified Chinese collector who purchased the 1912 oil on canvas in a private sale last summer for $150m.
Winfrey purchased the painting at Christie’s Impressionist and Modern art sale in New York in 2006 for $78.5m (then £43.4m) plus buyer’s premium.
She loaned the painting anonymously to the Museum of Modern Art in 2014. Last year, during the course of the loan period, Winfrey was approached through entertainment mogul David Geffen by Larry Gagosian, who had lined up a buyer. The painting appeared recently at the Neue Galerie in New York next to Portrait of Adele Bloch-Bauer I.