Forbes.com has released its annual list of the Most Overpaid Actors in Hollywood and this year's winner/loser is EDDIE MURPHY. He's followed by KATHERINE HEIGL, who wasn't on the list last year.

To come up with the list, Forbes takes everybody's last three movies, and calculates how much those movies made for every dollar the star was paid.

Eddie's last three movies were "A Thousand Words", "Tower Heist" and "Imagine That". And those films only made $2.30 for every dollar he was paid.

Unfortunately for Eddie, Forbes doesn't count animated movies, because then "Shrek Forever After" would have been in there instead of "Imagine That" and he probably wouldn't even have made the list.

Katherine Heigl only generated $3.40 in box office for every dollar she was paid for "One For the Money", "New Year's Eve" and "Life As We Know It".

They were followed by REESE WITHERSPOON who moved "up" from FOURTH place last year. Her movies "How Do You Know", "This Means War" and "Water for Elephants" only banked $3.90 for each buck she was paid.

Here are Hollywood's Most Overpaid Actors, along with how much their last three movies made for every dollar in salary they earned:

#1 Eddie Murphy, $2.30

#2 Katherine Heigl, $3.40

#3 Reese Witherspoon, $3.90

#4 Sandra Bullock, $5.00
She was dragged down by the 2009 bomb "All About Steve". The other two movies they counted were "The Blind Side" and "Extremely Loud and Incredibly Close".

#5 Jack Black, $5.20
Like Eddie Murphy, he's hurt by Forbes' ban on animated flicks. "Kung Fu Panda 2" doesn't count for him. Instead, he's weighed down by "Big Year", "Gulliver's Travels" and the limited release "Bernie".

#6 Nicolas Cage, $6.00
He was also #6 last year.

#7 (tie) Adam Sandler and Denzel Washington, $6.30
Denzel was fifth last year, while Adam was tied with Vince Vaughn for seventh.

#9 Ben Stiller, $6.50
Not on the list last year.

#10 Sarah Jessica Parker, $7.00
Not on the list last year.)

Drew Barrymore was FIRST last year.

Will Ferrell topped the list the previous two years, and even BRAGGED about it. He said, quote, "Isn't that the whole point? I mean, aren't we all striving to be overpaid? Apparently I'm living the American dream without even trying."

"Forbes" reports Eddie Murphy is the most overpaid actor in Hollywood. Murphy couldn't be reached for comment, because he was busy putting on a fat suit, then endorsing a $30 million check.