Matt Damon is Hollywood's best investment, according to the Ultimate Star Payback list — a new entertainment world list compiled by Forbes.com.

For every dollar he was paid for his last three roles, Damon brought in $29 US of gross income, the site calculated.

That put the 36-year-old star of the Jason Bourne film franchise atop a Forbes list of 22 film heavyweights, ranked by the same financial formula.

The first two Bourne movies grossed an estimated $850 million US at the box office and in DVD sales, Forbes said. The third instalment, The Bourne Ultimatum, opened last weekend and raked in about $70 million US at the box office. It was the biggest August film opening ever.

Brad Pitt took second place on the list, with a gross income return of $24 US for each dollar of his pay, and Vince Vaughn tied with Johnny Depp for third with $21 US.

Pitt's ex-wife, Jennifer Aniston, is the most profitable actress with a gross income return of $17 US. Pitt's current significant other, Angelina Jolie, ranked sixth with $15 US.

"The biggest stars in Hollywood are not the actors that deliver the biggest returns," Forbes senior editor Michael Ozanian said in a statement Monday.

Russell Crowe is at the bottom of the list. His last three films — A Good Year, Cinderella Man and Master and Commander — averaged just $5 US in gross income for every dollar spent on the Oscar winner, Forbes said.

Movies starring the two Toms — Hanks and Cruise — averaged $12 US and $11 US of gross income, respectively. Will Smith and Denzel Washington each brought in $10.

Adam Sandler brought in $9 US per dollar earned and Will Ferrell and Jim Carrey $8 US each.

Forbes.com calculated the net revenue for a film by adding the worldwide box office and revenues from U.S. DVD and video rentals and then subtracting its budget. The net revenue was divided by the actor's total compensation to derive gross income. The average gross income of an actor's last three films produced their box-office return.