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One of the kings of funny, Eddie Murphy, who once was a Tinseltown top box office draw, has now been relegated to “overpaid actor” status by Forbes Magazine.

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In a list that comes out annually, Murphy, who starred in such memorably funny ’80s films, such as “Trading Spaces” and “Beverly Hills Cop,” has had his fair share of box office bombs over the last few years that has decreased his earning power.  Films such as “Imagine That,” “A Thousand Words,” and dare I say…”Meet Dave” were colossal flops. Last year’s “Tower Heist,” which was supposed to resuscitate Murphy’s movie career, didn’t.

Forbes based its overpaid actors list criteria on the box office returns and compared that to an actor’s salary for the film. The money and business magazine deduced that for every dollar Murphy took home for his last three films, the movie companies wound up making a mere $2.30 in box office receipts.

Next on the list of Hollywood shame is actress Katherine Heigl (pictured above). According to the magazine, Heigl only brought $3.40 to the box office for every dollar she was paid on her last three films, with the last one being “One for the Money.”  The film brought in $37 million but cost $40 million to make.

If you’re curious as to who is keeping Murphy and Heigl company on the list, here ya go.  But wait, say it ain’t so!  Denzel is on the list?  How dare they!!!:

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.