The publication used data on actors' earnings and box office grosses in their last three movies to compile the list.
Forbes says for every $1 Murphy was paid, an average of $2.30 was earned back by the studios. His last three non-animated films include "A Thousand Words," "Tower Heist" and "Imagine That."
Next on the list is Katherine Heigl with an average return of $3.40 for each $1 paid. The actress made a successful jump from TV's "Grey's Anatomy" to movies with hits including "Knocked Up" and "27 Dresses." However, her most recent film, "One for the Money," earned a disappointing $37 million.
Third and fourth on the list were Reese Witherspoon and Sandra Bullock, respectively. Witherspoon's average return was $3.90 for every $1 paid, and Bullock's average return was $5 for every $1 paid. Jack Black rounds out the top five, with an average return of $5.20 for every $1 paid.
1. Eddie Murphy -- $2.30 for every $1
2. Katherine Heigl -- $3.40 for every $1
3. Reese Witherspoon -- $3.90 for every $1
4. Sandra Bullock -- $5 for every $1
5. Jack Black -- $5.20 for every $1
6. Nicolas Cage -- $6 for every $1
7, 8. Adam Sandler and Denzel Washington -- both $6.30 for every $1
9. Ben Stiller -- $6.50 for every $1
10. Sarah Jessica Parker -- $7 for every $1
