Eddie Murphy tops Forbes' Most Overpaid Actors list Honoree Eddie Murphy speaks onstage at Spike TV's "Eddie Murphy: One Night Only" at the Saban Theatre on Nov. 3, 2012, in Beverly Hills, Calif. / Christopher Polk/Getty Images Eddie Murphy has been trying to make a comeback for the past couple of years, but his latest films were somewhat flops at the box office. The string of low performing films has placed him at the top of Forbes' Most Overpaid Actors list for 2012. "Eddie Murphy: One Night Only" tribute The 51-year-old actor's films "Imagine That," "A Thousand Words," "Meet Dave" and "Tower Heist" all struggled at the box office. According to Forbes, for every $1 Murphy earned from his last three films, they returned on average $2.30 at the box office. Behind Murphy on the list is Katherine Heigl. For every $1 she earned from her last three films, they returned on average $3.40. Forbes used data from its Celebrity 100 list and box office earnings and budget information from Box Office Mojo. The magazine looked at the actors' last three films that opened in more than 2,000 theaters.