REFILE-Natalie Portman, Kristen Stewart most bankable Hollywood stars

(Refiles to correct spelling of Kristen)

NEW YORK, Dec 26 (Reuters) - Actresses Natalie Portman and

Kristen Stewart are Hollywood's most bankable stars and provide

studios with the highest average returns for their films,

according to Forbes.com.

Academy award winner Portman topped the list of best actors

for the buck, providing about $42.70 for every dollar she earns.

"Black Swan," for which she won her best actress Oscar, was

produced for an estimated $13 million and earned $329 million in

global box office sales.

"We estimate that for every dollar Portman is paid by the

studios, she returns $42.70. Compare that to Eddie Murphy, our

most overpaid star, who returns $2.30 for every dollar he gets

paid," Forbes.com said.

"Twilight" star Stewart was not far behind, bringing in

$40.60. She also topped the Forbes list of highest-earning

actresses with an estimated $34.5 million in salary in 2012.

"Stewart was able to earn a ton over the last three years

and offer a healthy return thanks to 'Twilight,'" according to

Forbes.com. "Even though she was paid $25 million to star in the

last two films, she was clearly worth the money."

Forbes.com analyzed salaries, estimated box office grosses

from the actor's last three films over the previous three years

to calculate the studio's return on investment. The most

bankable stars tended to be featured in the most profitable

films.

Stewart's two co-stars in the "Twilight" films were also

good investments for the studio. Robert Pattinson came in fourth

with a return of $31.70 and Taylor Lautner was No. 6, making

$29.50 for the studio for every dollar he was paid.

(Editing by Steve Orlofsky)