Adam Sandler and Katherine Heigl top Forbes list of Most Overpaid Actors in 2013. Credit: Jeffrey Ufberg/WireImage; Kevin Winter/Getty Images

They may have money in the bank, but do they really deserve it? On Dec. 9, Forbes released its list of Most Overpaid Actors in 2013, naming stars whose giant paychecks don't always translate at the box office. Funny man Adam Sandler topped this year's list followed by romantic comedy veteran Katherine Heigl. 

Forbes noted Sandler's work on comedies Jack & Jill and That's My Boy that flopped at the box office. The magazine estimated that Sandler's films returned an average of only $3.40 for every $1 he made. 

Coming in at a close second is former Grey's Anatomy star Katherine Heigl, who the magazine says needs to lower her demands following box office flops like 2010's Killers and 2012's One For the Money. She returns an estimated $3.50 for every dollar she makes. 

Also making the list are Nicolas Cage, Kevin James, and even A-Listers like Denzel Washington, Reese Witherspoon, Steve Carell, Matt Damon, Ryan Reynolds, and Jennifer Aniston.

Some of these picks are based on the actors' 2013 films alone, like Washington's flop 2 Guns, and Forbes noted that Witherspoon is in the middle of a "career reinvention." She's busy with her production company and only appearing in smaller films like 2013's Mud, which decrease the amount she brings in.