Nicole Kidman, Jim Carrey keep him company at the top

It stands to reason that a film studio wants to make back the money it invested to produce its masterpiece in addition to making a profit. As actors get paid more and more nowadays, that return is shrinking.

Oscar winner Russell Crowe has the dubious honor of topping the list of what Forbes magazine has determined to be the most overpaid celebrities, namely those who only gain the studios a few measly bucks in exchange for their hefty salaries.

The "Gladiator" star reportedly only makes $5 for the studio for every dollar he's paid. The magazine is quick to point out, however, that this does not include his latest film "American Gangster," which has done well in the worldwide box office with DVD sales yet to come.

Forbes comes by its Ultimate Star Payback number by dividing an actor's gross income into the net revenue (box office and DVD sales minus the budget). According to the magazine, the only film on the list that didn't make back its cost was the Bennifer-starring disaster "Gigli."

Here's the remainder of the Payback list:

2. Nicole Kidman - This Oscar winner commands a $12 million salary. Too bad she only generates $8 for evey dollar she's paid.
3. Jim Carrey - He's the first of several funny men on this list, earning $20 million per film. Like Kidman, he averages $8 of gross income.
4. Will Ferrell - Same as Carrey.
5. Jennifer Lopez - She claims a $14 million paycheck and gets the studio $9 of gross income.
6. Adam Sandler - Only $9 on the dollar as well.
7. Cameron Diaz - This "Charlie's Angel" couldn't go full throttle with films like "In Her Shoes" and "Holiday." For every dollar she got, the studio got $9.
8. Denzel Washington - A tenner for every dollar he makes. At least this Oscar winner also has "American Gangster" doing well so he can see his payback rise the following year.
9. Will Smith - The former Fresh Prince of Bel-Air also averages $10 of gross income for every dollar he gets.
10. Tom Cruise - It looks like this "Mission: Impossible" star has lots to make up for after his "Lions for Lambs" only earned $45 million. For every dollar he gets paid, he returns $11 in gross income.

For more details, visit Forbes.com.