( EW.com ) -- I bet Eddie Murphy would like to trade places with another actor right about now . The `` Saturday Night Live '' alum tops Forbes ' list of the year 's most overpaid actors again , followed by newcomer Katherine Heigl and Oscar winners Reese Witherspoon and Sandra Bullock ( say it is n't so ! ) . Murphy 's earning power has steadily declined since his string of '80s hits , including `` Trading Places '' and `` Beverly Hills Cop . '' His voice work in `` Shrek '' and `` Mulan '' and family-friendly roles in `` Norbit '' and `` Dr. Dolittle '' left him in good standing , but his recent films , `` Imagine That , '' `` A Thousand Words , '' `` Meet Dave , '' and `` Tower Heist , '' flopped at the box office . EW.com : Ashton Kutcher is highest-paid TV actor , followed by Hugh Laurie and Ray Romano . Forbes calculates that for every dollar Murphy was paid for his last three films , they returned an average of $ 2.30 at the box office . Hollywood 's one-time go-to romcom leading lady , Heigl , fell close behind Murphy . Her films earned an average of $ 3.40 for every dollar she was paid . Her most recent movie , `` One For The Money , '' reeled in $ 37 million on an estimated $ 40 million budget . However , her upcoming ensemble pic , `` The Big Wedding , '' starring Robert DeNiro , Susan Sarandon and Amanda Seyfried , is sure to give her more wiggle room . Witherspoon ranks third with an average $ 3.90 return for every dollar she was paid , thanks to 2010â€²s `` How Do You Know '' and this year 's `` This Means War . '' EW.com : Oprah tops Forbes list of highest-paid celebs , Michael Bay trails close behind . Bullock comes in fourth with a $ 5 return for every dollar she was paid . Although `` The Blind Side '' was one of 2009â€²s most successful films , her two other films from the last three years , `` All About Steve '' and `` Extremely Loud & Incredibly Close , '' suffered at the box office . Rounding out the top five , Jack Black returned $ 5.20 for every dollar he was paid . Here 's the full list : . 1 . Eddie Murphy -- Returns $ 2.30 for every $ 1 paid . 2 . Katherine Heigl -- Returns $ 3.40 for every $ 1 paid . 3 . Reese Witherspoon -- Returns $ 3.90 for every $ 1 paid . 4 . Sandra Bullock -- Returns $ 5 for every $ 1 paid . 5 . Jack Black -- Returns $ 5.20 for every $ 1 paid . 6 . Nicolas Cage -- Returns $ 6 for every $ 1 paid . 7 . Adam Sandler -- Returns $ 6.30 for every $ 1 paid . 8 . Denzel Washington -- Returns $ 6.30 for every $ 1 paid . 9 . Ben Stiller -- Returns $ 6.50 for every $ 1 paid . 10 . Sarah Jessica Parker -- Returns $ 7 for every $ 1 paid . See the full story at EW.com . CLICK HERE to Try 2 RISK FREE issues of Entertainment Weekly . © 2011 Entertainment Weekly and Time Inc. All rights reserved .
Katherine Heigl tops Forbes ' list of the year 's most overpaid actors again . Murphy 's earning power has steadily declined since his string of year hits . For every dollar he was paid for his last 2009â€²s films , they returned an average of $ 2.30 . Sandra Bullock , Reese Witherspoon and Katherine Heigl follow close behind .