Eddie Murphy wins the magazine's Most Overpaid Actor award for 2012, followed by Katherine Heigl and Oscar winners Reese Witherspoon and Sandra Bullock, surprisingly.
Murphy’s earning power has steadily declined since his string of ’80s hits, his voiceover work in Shrek and Mulan, and family-friendly roles in Norbit and Dr. Dolittle.
Imagine That, A Thousand Words, Meet Dave, and Tower Heist all flopped at the box office however, making him the biggest drain on expenses in town.
At least he's dating Paige Butcher. Silver lining?
Hollywood’s one-time go-to rom-com leading lady, Heigl, fell close behind Murphy, with Bullock, Witherspoon and Jack Black rounding out the top five.
Here’s the full list of the most overpaid actors:

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.

Surprised? Not surprised? Which actor or actress do you think is the most (and least) talented on this list? And who do you think is the most underpaid star?