
The 50 First Dates star received the dubious honour from Forbes Magazine for returning just 40 cents (25p) in box office gross for every $1 (60p) she is paid.
Barrymore's most recent film, the 2010 romantic comedy Going The Distance, grossed just $11m (£6.8m) in ticket sales from an estimated budget of $32m (£19.9m).
Eddie Murphy finished second by making $2.70 (£1.70) for every $1, while last year's champion Will Ferrell came third with $3.50 (£2.20). Reese Witherspoon and Denzel Washington rounded out the top five with $3.55 (£2.21) and $4.25 (£2.65) respectively.
Nicolas Cage, Adam Sandler, Vince Vaughn, Tom Cruise and Nicole Kidman also appeared on the rankings.
The list was based on the compensation awarded to Hollywood's 40 top-earning actors for their last three films compared against the operating income on those pictures.
Leonardo DiCaprio was recently named as the highest-earning actor of 2011 with wages of $77m (£47m).
Watch Drew Barrymore in the trailer for Going The Distance below:
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