Julia Roberts is the highest-paid Hollywood actress for the second year running.
Roberts was worth £13m (€20.3m) a movie despite her only film role of 2002 being a box-office flop, the Hollywood Reporter survey found.
She starred in Steven Soderbergh's poorly-received satire Full Frontal.
Her market value remained buoyant because of the big salaries she earned for upcoming films Confessions of a Dangerous Mind and Mona Lisa Smile.
Cameron Diaz, who stars in the Gangs of New York, was rated second. She is also said to be worth up to £13m (€20.3m) per performance.
Drew Barrymore, Jodie Foster and Reese Witherspoon, who all earn up to £10m (€15.6m) a film, also made the top 10.
Sandra Bullock, who stars alongside Hugh Grant in upcoming romantic comedy Two Weeks Notice, was rated the sixth highest paid actress, with a price tag of £8-10m (€12.5-15.6m).
Recently engaged Jennifer Lopez was judged the ninth most expensive actress at £8m (€12.5m).
Meanwhile, Harry Potter author JK Rowling was named in the Hollywood Reporter's Women in Entertainment "Power 100" list.
The author was rated 65th if the league table mainly made up of leading female film, TV and publishing executives.