Oscar winner moves up from second place last year

Russell Crowe is no longer the most overpaid celebrity. That honor goes to a fellow Aussie.

Nicole Kidman was name as the most overpaid celebrity in Hollywood in Forbes' second annual list of the stars who give the least return for their pay.

This dubious honor was determined by dividing an actor's gross income for his/her last three films into the net revenue (i.e. box office + DVD sales - the budget = payback value). According to this formula, Kidman's films only earned $1 for every dollar she was paid. A year ago, the films earned $8 on the dollar.

"Despite winning an Oscar for her performance in 2002's 'The Hours,' Kidman has become the most overpaid celebrity in Hollywood," says Forbes, adding that her upcoming movie "Australia" could give her a boost.

The remainder of the Payback list includes:

2. Jennifer Garner - "Underperfromance" ought to be her middle name after appearing in "The Kingdom" and "Catch and Release." She only brought the studios $3.60 for every dollar she received.
3. Tom Cruise - Not many wanted a serving of "Lions for Lambs." Overall, his films averaged $4 of gross income. At least his " Tropic Thunder" turn is earning him raves.
4. Cameron Diaz - $4 gross also.
5. Jennifer Lopez - Jenny from the block isn't bringing in the bucks with only a $4.10 return for each dollar she gets.
6. Jim Carrey - Only $4.11 return for his work isn't a laughing matter for this comedian who has seen better days at the box office.
7. Nicolas Cage - Sure, he may have had success with his "National Treasure" sequel, but that could only do so much against his box-office flop "Next," which lost 50 cents for every dollar he was paid. Overall, the studios averaged $4.16 in gross income for his films.
8. Drew Barrymore - $4.38 on the dollar.
9. Will Ferrell - "Blades of Glory" may have put gold in the studios' coffers, but his serious and critically acclaimed turn in "Stranger Than Fiction" wasn't a draw for his usual fans. The studios only averaged $4.67 for every dollar he got.
10. Cate Blanchett - Good acting doesn't always spell good box office. She brought in $4.97 gross income for her last three films.

Kudos goes to Crowe, however, who fell off the list altogether after topping it last year. Back then, he only averaged $5 on the dollar as compared to this year's $6.88 return for his work. He owes this increase to "American Gangster," which returned 10 times the amount he was paid.