The American Gangster actor topped the new list compiled by Forbes magazine, who compared stars' salaries to the gross income made by the film.While Gladiator cost $100 million to make, and made $460 million gross income, Russell's recent films, which include Cinderella Man and A Good Year, have flopped at the box office - averaging $5 of gross income for each dollar he was paid.American Gangster might help Russell's bankability - it has already made $173 million worldwide, nearly double the $100 million it cost to make.Russell's fellow Australian Nicole Kidman came second in the list after earning a reported $15 million for her most recent blockbuster The Golden Compass - which made only $26 million in its debut weekend in the US, compared to the $200 million it allegedly cost to make.These figures mean Nicole's films return $8 on average to the studios, while Angelina Jolie - who is paid less than Nicole - grosses $15 on average.Comedians Jim Carrey and Will Ferrell came in third and fourth positions.Jim is taking a huge risk on his next film Yes Man - he is not being paid anything upfront and will only get paid if the film makes money.The Wedding Planner actress Jennifer Lopez rounded off the top five. The mother-to-be is quickly becoming known for her box office flops, with her film Gigli not even taking as much as it cost to make.Adam Sandler, Cameron Diaz, Denzel Washington, Will Smith and Tom Cruise also featured in the embarrassing list.