| Sandler, 47, the star of recent comedies "Jack & Jill" and 
				"That's My Boy," dethroned Eddie Murphy for the dubious 
				distinction. Forbes estimated that Sandler's last three films 
				returned an average of $3.40 for every dollar he was paid.
 				Murphy topped last year's list, returning an average of $2.30 at 
				the box office for each dollar earned.
 				Katherine Heigl, who starred in the poorly performing films 
				"Killers" and "One for the Money," placed slightly behind 
				Sandler, returning an average of $3.50 per every dollar she 
				earned.
 				The list, compiled annually by Forbes, counts the last three 
				films an actor has starred in over the past three years. This 
				year's list was cut off at June 1, and so it excluded Sandler's 
				buddy comedy "Grown Ups 2," which was released in July and 
				performed well at the box office.
 				Forbes did not say how much Sandler earned on his last three 
				films. But the magazine said he was one of the few movie stars 
				who could still command more than $15 million per film, on an 
				"up front" arrangement. Hollywood studios in recent years have 
				shifted to paying smaller up-front fees and tie actors' pay with 
				the film's box office performance.
 				The magazine said it examined actors' pay, film budgets and 
				expenses to calculate the average return an actor brings per 
				dollar paid.
 				Reese Witherspoon, the star of recent films "Water for 
				Elephants" and "This Means War," was third on this list, with an 
				average return of $3.90 for every dollar she was paid.
 				Nicholas Cage was fourth, with a $6 average return, and comedian 
				Kevin James was fifth, returning an average of $6.10.
 				(Reporting by Eric Kelsey; editing by Mary Milliken and Jan 
				Paschal) 
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