The actress has sheltered from the limelight following the birth of her twins HAZEL and PHINNAEUS, but remains the only actress who can command a $20 million (GBP11.1 million) salary.
With HALLE BERRY slipping off the list, Jennifer Aniston comes in at number 10.
The list, based on movie earnings, awards and visibility, is:
1. JULIA ROBERTS
2. NICOLE KIDMAN
3. REESE WITHERSPOON
7. Cameron Diaz
8. Jodie Foster
10. JENNIFER ANISTON.