Sandler tops the Forbes' annual 'Most Overpaid Actors in Hollywood' list for the second time as according to its metric, for every USD 1 he was paid, his films brought in an average of USD 3.20.
The 48-year-old actor's 2014 release 'Men, Women & Children' did not do well at the box-office.
He is followed by Depp, who, despite his general success over the last decade in franchises like 'Pirates of the Caribbean' and 'Alice in Wonderland', has recently starred in a number of underwhelming films, like 'The Lone Ranger' and 'Dark Shadows'.
For its list, Forbes compared earning estimates from the outlet's 'Celebrity 100' list, taking into account the last three major films made by each actor before the cutoff date (June 2014, in this case), as well as the production budget and revenue for those films as tallied by Box Office Mojo.
The star's total haul was then divided by the operating income of each film to come up with each one's determining number.
The list is almost entirely made up of male actors, with Sandra Bullock coming in at number 10 as the only woman to appear.