For every pound he was paid for his last three roles, Damon brought in £14.50 of gross income, the site calculated.
That put the 36-year-old 'Bourne' star atop a Forbes list of 22 film heavyweights, ranked by the same financial formula. The 'Ultimate Star Payback' list.
The first two 'Bourne' movies grossed an estimated £425 million at the box office and in DVD sales, Forbes said.
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Hollywood's most profitable stars: Matt Damon and Jennifer
Aniston
The third installment, 'The Bourne Ultimatum,' opened last
weekend and brought in £35.1 million at the U.S. box office.
It was the biggest August film opening ever in the States.Brad Pitt took second place on the list, with a gross income return of £12 for each pound of his pay, and Vince Vaughn tied with Johnny Depp for third with £10.5.
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Big hits: Brad Pitt is Hollywood's second most profitable actor,
with Johnny Depp and Vince Vaughn tying for third place
Pitt's ex-wife, Jennifer Aniston, is the most profitable actress
with a gross income return of £8.50.Pitt's companion, Angelina Jolie, ranked sixth with £7.50.
"The biggest stars in Hollywood are not the actors that deliver the biggest returns," Forbes senior editor Michael Ozanian said.
Russell Crowe is at the bottom of the list.
His last three films - A Good Year, Cinderella Man and Master and Commander - averaged just £2.50 in gross income for every pound spent on the Oscar winner, Forbes said.
Movies starring the two Toms - Hanks and Cruise - averaged £6 and £5.50 of gross income, respectively.
Will Smith and Denzel Washington each brought in £5.
On the comedic front, Adam Sandler brought in £4.50 per pound earned, and Will Ferrell and Jim Carrey brought in £4 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.
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