When it comes to paying actresses, Hollywood is singing the highest praises of "Walk the Line" Oscar winner Reese Witherspoon.

According to the Hollywood Reporter, the 31-year-old performer makes $15 million to $20 million per film, which puts her on top of the trade publication's annual list of 10 highest-paid actresses.

The list is part of the Reporter's annual "Women in Entertainment: Power 100" issue that hits newsstands next week.

The Reporter said that the prices the actresses command tends to fluctuate. Angelina Jolie, who comes in behind Witherspoon on the list, also earns $15 million to $20 million per film, made $8 million for her appearance in the new fantasy film "Beowulf."

Back-end deals don't factor into the rankings. Cameron Diaz came in third on the list with $10 million per film, even though her back-end deal with "Shrek the Third" earned her a total of $30 million.

Behind Diaz on the list were Nicole Kidman, Sandra Bullock, Renee Zellweger and Julia Roberts, who all make $10 million to $15 million per film.

Jodie Foster and Drew Barrymore were next on the list with earnings of $10 million to $12 million per film, while Halle Berry rounded out the list with $10 million per film.