Determining the "queen of music" is subjective and can vary depending on personal opinions and criteria used to evaluate an artist's success and influence. Both Beyoncé and Taylor Swift have achieved remarkable success in their respective careers, but it is difficult to definitively declare one as the ultimate queen of music. 

 Beyoncé, often referred to as Queen Bey, has had an illustrious career spanning over two decades. She has won numerous awards, including 28 Grammy Awards, making her the most awarded woman in Grammy history. Beyoncé has consistently pushed the boundaries of music, blending various genres such as R&B, pop, and hip-hop. Her groundbreaking visual album "Lemonade" (2016) received critical acclaim for its artistic vision, tackling themes of race, feminism, and infidelity. Additionally, her performances are known for their high energy, powerful vocals, and captivating choreography. Beyoncé's impact extends beyond music, as she is also recognized for her philanthropy, activism, and influence on popular culture.

 On the other hand, Taylor Swift has also had an exceptional career, dominating both the country and pop music scenes. She has won 11 Grammy Awards and holds multiple records, including being the first woman to win the Album of the Year Grammy three times. Swift's songwriting skills are widely praised, with her ability to connect emotionally with her audience through relatable lyrics. Her albums often reflect personal experiences and growth, resonating with millions of fans worldwide. Swift's influence on the music industry can be seen through her ability to shift genres seamlessly, from country to pop, and her impact on streaming platforms, where she has broken numerous records.

 It is important to note that the concept of a "queen of music" is not a universally accepted title and can change over time. Other influential female artists, such as Madonna, Whitney Houston, and Aretha Franklin, have also made significant contributions to the music industry. Therefore, it is subjective to declare one artist as the ultimate queen of music, as each artist brings their unique style, impact, and achievements to the table.

 In conclusion, both Beyoncé and Taylor Swift have had immense success and influence in the music industry. Their achievements, talent, and impact cannot be easily compared or ranked. It is up to individual preferences and perspectives to determine who they consider the queen of music.