According to the challenge, people have to dump a bucket of ice water over their heads and challenge others to do the same within 24 hours, or else make a donation to the ALS cause, reported Aceshowbiz.
The challenge was initiated by baseball player Pete Frates' family last month to spread the awareness to ALS, neurodegenerative disease. Frate, who was diagnosed with the amyotrophic lateral sclerosis in 2012, can no longer speak or move.
Winfrey, 60, took to Instagram to share a video of her taking ice bucket challenge. She captioned the video with, "I challenge Steven Spielberg, Helen Mirren and Dayal Manish. In the name of ALS..."