New York, NY -- Eddie Murphy tops a Forbes list of the most overpaid actors of the year. Forbes calculates that for every dollar Murphy was paid, his films returned an average of $2.30 at the box office. That's bad, but nowhere near as bad as Drew Barrymore, who topped last year's list. Her films earned only 40 cents for every dollar she was paid. Katherine Heigl is second on the latest list. For every dollar she earned, her movies made an average of $3.40. Reese Witherspoon is next with an average $3.90 return for every dollar she was paid. The rest of the list includes Sandra Bullock, Jack Black, Nicolas Cage, Adam Sandler, Denzel Washington, Ben Stiller and Sarah Jessica Parker.