Eddie Murphy has been named Forbes' most overpaid actor.

The comedian's recent films, including last year's Tower Heist, took in just $2.30 for each dollar he was paid.

The business magazine for high rollers created the list by taking actor earnings from its Celebrity 100 list and taking estimated box office grosses and budgets from the website Box Office Mojo.

Coming second in the list was Katherine Heigl, whose recent films, such as this year's One For The Money, earned $37 million at the box office against a $40 million budget.

Forbes estimated that for every dollar she was paid, Heigl's films earned an average of $3.40.

The third and fourth stars on the list are Reese Witherspoon and Sandra Bullock, while Jack Black rounded off the top five.