Kidman is one of the voices in penguin animation Happy Feet

The 39-year-old Australian is paid $17m (�8.7m) for each movie, overtaking last year's leader Reese Witherspoon, who can command a $15m (�7.6m) fee.

Renee Zellweger is in third place, also banking $15m per film.

Julia Roberts did not make the list for the first time in its five-year history, as she has taken time off acting to raise her twins.

Co-stars

But Kidman, 39, who won an Oscar for playing writer Virginia Woolf in The Hours, was unable to match the feat of fellow Oscar winner Roberts, who has commanded $20m (�10.2m) per film.

Charlie's Angels co-stars Drew Barrymore and Cameron Diaz were in fourth and fifth place, respectively, both scoring $15m.

Two more Oscar winners, Halle Berry, who won for her role in Monster's Ball earned $14m (�7.1m) per movie, and South African actress Charlize Theron - Academy Award winner for Monster - earned $10m (�5.1m).

Angelina Jolie makes eighth spot with $10m, followed by Kirsten Dunst with $8m-$10m, followed by former Friends star Jennifer Aniston with $8m (�4.1m).