Forbes loves lists, and this is a great one if you love to resent actors' huge paychecks -- the Top 10 Overpaid Actors, that is, actors who cost more than their box office worth. According to MSN, in order to qualify for the list, each actor had to have appeared in three films in the last five years that opened in at least 500 theaters. No. 1 on the list is Will Ferrell. For every $1 Ferrell earns, his movies only earn $3.29. The No. 2 spot is filled by Ewan McGregor. His ratio is $1 to $3.75. Nos. 3, 4, and 5 are Billy Bob Thornton, Eddie Murphy, and Ice Cube. Coming in at No. 6 is Tom Cruise; No. 7 is the only woman on the list, Drew Barrymore; and Nos. 8, 9, and 10 are Leonardo DiCaprio, Samuel L. Jackson, and Jim Carrey. Forbes explains it all here. View the official list, with photos, here.

On October 7th Christie's in London will auction the collections of Academy Award-winning filmmaker Ismail Merchant (above) of Merchant Ivory fame, the production company noted for evocative all-star adaptations of the works of Henry James, E. M. Forster and others. Works of art, furnishings and textiles from Merchant's stylish residences in London, Paris and the Hudson River Valley, as well as a small selection from his New York apartment, will be on offer. The Indian-born producer passed away in 2005. Estimates range from £500 to £70,000 (about $115,000) for the pieces which reflect Merchant's "fascination with the encounter between Eastern and Western cultures." In addition, the auction will feature a small group of film memorabilia including some props from various Merchant Ivory films such as a bookcase from Howard's End and a replica of Pablo Picasso's L'Homme a la Guitare from Surviving Picasso.

[via JustLuxe]

The great thing about visiting an island like Kauai is that so much of it isn't easily accessible -- if you really want to get to the most stunning parts of the island, you're going to need to engage a guide. And for most people, engaging a guide means heading out with a group of strangers. This doesn't work out so well in the new movie A Perfect Getaway set on Kauai -- but of course, that horror flick is fiction. Although it's not fiction to say that one definition of luxury travel is being able to avoid what most people have to do on a holiday -- and that a luxury traveler's definition of horror could just be a lack of privacy.

Luckily, there's a way around such difficulties. Outfitters Kauai, on Poipu Beach, offers a host of adventures taking you to the parts of Kauai that make you feel like you've entered into a computer simulation of the most beautiful place on Earth. (Like, for instance, a sea kayak of the Na Pali coast.) These are group trips, but, when country music star/actress Reba visited Kauai last Fall, and decided she wanted to zipline through the island's tropical forest and waterfalls, she did the only sensible thing: she bought out the whole tour that day. Rick Haviland, owner of Outfitters Kauai, says that most of his excursions accommodate 13 people at a maximum, so if you purchase every single slot, no stranger can join you and your hand-selected group. A Na Pali sea kayak, for instance, will cost around $3,000, before taxes and guide gratuity.

A Lotus Esprit Turbo (above) driven by Roger Moore as James Bond in 1981's For Your Eyes Only is being auctioned off in England this weekend. The copper metallic car with a ski rack fitted to the rear louvers is expected to fetch up to $200,000 at Coys' Blenheim Palace sale in Oxfordshire on Saturday the 18th. While not as iconic as the amphibious white Lotus Esprit driven by Bond in 1977's The Spy Who Loved Me - which as we reported previously went on the auction block last year - it's still an incredible piece of 007 memorabilia for any collector. The car on offer was previously sold in 2006 for $210,000, making it officially the world's most expensive Lotus Esprit Turbo.

Sad but true: the recession has hit the upcoming Cannes Film Festival in the South of France next month, an international symbol of glamorous excess. Cutbacks are being made everywhere, from ritzy parties to the type of food being served, the AFP tells us. For starters, Vanity Fair has canceled its annual star-studded party, the social highlight of the festival, while the VIP nightclub Jimmy'z lost two key sponsors, Fendi and Swarovski, and Louis Vuitton said it would skip AmFar's big-ticket AIDS charity fundraiser.

"We're experiencing an unprecedented world crisis and it's also affecting the Riviera and Cannes," says Michel Chevillon, head of Cannes' hotel association. "Companies are sending fewer people, for shorter periods." 70% of the area's hotels have frozen their room rates compared to last year, and many are taking bookings for less than the full 12-day period, something normally unheard of at festival time, Chevillon tells the AFP.

Overall attendance at the festival is expected to be down for the first time in decades. "People are afraid it will hurt their image to be seen in a place associated with wealth," Cannes deputy mayor David Lissnard tells the AFP. Yacht charters are also suffering, as brokers struggle to find clients in Cannes' port, where all 60 berths for megayachts were booked up in anticipation. "There's a lot less demand this year for yacht rentals and a lot of pressure on prices," says broker Valerie Ruiz, who rents out yachts up to 200-ft. for the festival.

British outerwear company Belstaff are offering a collection of leather jackets worn by Brad Pitt in The Curious Case of Benjamin Button. In the movie, co-starring Cate Blanchett, Pitt sports three different Belstaff designs in various scenes. In the first, Pitt wears the iconic Belstaff Panther jacket (above) while riding his vintage Indian motorcycle through Louisiana with Blanchett, giving her the jacket to keep warm at one point; in the second he's seen riding a classic Triumph motorcycle wearing a Royal Air Force-type flying jacket based on an archival design, dubbed the Button Blouson; and in a scene opposite Tilda Swinton he sports a vintage shearling-trimmed jacket which the company has now resurrected.

All three jackets can now be ordered from Belstaff's website or purchased in Belstaff stores, in limited editions. The Panther is priced at $1,205, the Button Blouson $1,295, and the Shearling, $1,995. Belstaff is also donating a portion of sales to Pitt's Hurricane Katrina charity, Make It Right. Belstaff, founded in 1924, was a favorite of Steve McQueen, and has also outfitted Will Smith in I Am Legend, Tom Cruise in Mission Impossible and War of the Worlds, Tom Hanks in The Da Vinci Code, Kevin Spacey in Superman Returns and George Clooney in Leatherheads. Benjamin Button has been nominated for 13 Oscars including Best Costume Design.

[via JustLuxe]

In mid-July, we highlighted the Epson Ensemble HD Home Cinema System. Now we found great seats to furnish your home theater, from American Leather. Offered in five styles, several colors and with either a powered or manual incliner, the Holden seat, for example, shown in the photo, features extra-tall back cushions; premium, high-density, high-resiliency foam; loose back and seat cushions; double-jowled joints; hardwood frames; double-needle top stitching; and a lifetime warranty. Options include stainless steel cup holders; black, natural or walnut legs; and a manual incliner without articulating headrest. Prices vary; find a dealer near you, and check out the gallery for the variety of styles.

With "staycations" becoming popular in this tough economy, you might opt to stay in more often and watch a good movie. But as a Luxist reader, you know that we don't mean using on-demand ... instead, we bring you the cool new Epson Ensemble HD Home Cinema System, via Uncrate. Priced from $5,000 - $7,000, this real home theater in a box includes a 100-inch motorized screen, an Epson PowerLite 3LCD projector with either 720p or 1080p resolution, an Atlantic Technology speaker system with a 150-watt sub, an A/V controller with HDMI handling and an upconverting DVD player and a universal remote. This PDF tells you all you need to know, or go here.

It seems like the price of movie tickets is getting ever more expensive, but would you be willing to pay even more if it meant luxury amenities like plush reserved seating with waiter service and upscale food and drink options? I would! At least sometimes anyway. It would totally make going to a movie feel more like going to a "show."

Village Roadshow Gold Class Cinemas is opening a luxury movie theater later this year in Chicago that will offer just those amenities, along with others like seating limited to 40 people and special parking privileges, for ticket prices of just $35 each.

That's pretty steep for a movie, but they're not expecting that to deter the luxury crowd -- plans are already in the works for 20+ more Gold Class Cinemas around the country by 2010.

From the same folks who brought us the Cuddle Couch home theater seat comes the Batman "Bat Cave" themed theater. I've highlighted a Batman-themed theater before which was custom done for a client. This one comes from Elite Home Theater Seating and is designed to be the ultimate place for both viewing movies and gaming. Elite Home Theater Seating specializes in custom seats which can be customized with a variety of different layouts. This theater reportedly cost $500,000 for the layout and seating alone, the equipment will cost you even more.

[Thanks, Rowan]

Look and feel like an old fashioned movie star in these Oliver Goldsmith limited edition Norum 1958 crystal cotton acetate sunglasses. Worn by Audrey Hepburn, Sophia Loren, and other stars in movies like the Ipcress File and Breakfast at Tiffany's, the brand has been described as defining the 60s and "the inventors of fashion eyewear." The vintage design includes hand-carved yew tree temples by Brian McGinn, and is made exclusively for 20ltd in a limited edition of only 20 pairs. Buy your star attitude and bragging rights for £480.

The commitment to movie watching that some people are willing to make never fails to enthrall me. An article in Electronic House brought my attention to a Titanic-inspired theater in Tennessee. The ceiling dome was inspired by the the elaborate dome that crowned the first class staircase of the ship and was so memorably used in the movie to highlight the romance between Jack and Rose. The theater is a 20-by-14-foot room and the dome in the theater has 1,230 fiber-optic light strands for a night sky effect. The theater has a Vikidron movie projector and a 120-inch custom screen. A bookcase swings open to allow entry into the adjoining pub room and the equipment remains hidden behind a framed picture in the back.

The theater is the work of Casa Cinema Design in Henderson, Tennessee along with Professional Audio Video Engineering of Nashville. The theater is just one of Casa Cinema's amazing designs. Their website portfolio also has a beautiful theater based on Mann's Chinese theater.

The movie memorabilia auction at Christie's this week turned out to be a huge success. The top selling item was the black dress worn by Audrey Hepburn in Breakfast at Tiffany's. The dress was estimated to reach as much as $140,000, but far exceeded the estimate, selling for $807,000. This price sets a record for the sale of a dress made for a movie. The money from the sale of the dress will go to the City of Joy Aid charity which helps underprivileged children in India.

Other lots did well, too. A Walther PPK 7.65 mil featured in the James Bond movie Dr. No sold for $89,000. Overall, the auction brought in over $1 million dollars.

Movie fans should really enjoy Christie's upcoming movie memorabilia auction, which is scheduled to be held on December 5th. Some of the lots include a program for the Qudditch World Cup from the recent Harry Potter and the Goblet of Fire film, valued at £2,000, and Obi-Wan Kenobi's costume from the original Star Wars trilogy, estimated at the same price. Audrey Hepburn's little black dress from Breakfast at Tiffany's is estimated to sell for as much as £70,000. Perhaps the most interesting thing at the auction will be a large collection of guns from the various James Bond movies, including the gun Sean Connery used in Dr. No, which is expected to sell for £25,000 alone.

Christie's Star Trek memorabilia auction wrapped up yesterday with a grand total of $7,107,040 in sales, more than double what organizers were expecting to bring in. There were 1,000 lots that included costumes, props, miniatures and more from the Star Trek TV shows and movies. The highest priced item was the 78-inch-long (198-cm) model of the Starship Enterprise, which was heavily use in making the TV series, Star Trek: The Next Generation and sold for $576,000, far above its estimate of $15-20K. The purchase, by an anonymous bidder, is one of the "highest prices paid for any piece of Hollywood memorabilia."

Other noteworthy lots included a Klingon "Bird of Prey" ship model that sold for $307,200 and Dr. McCoy's space suit from the original series at $144,000.

Christies staff members, as well as auction participants, dressed in Star Trek costumes for the three-day event and the auction house said that its new online bidding system saw "its strongest response since it launched during the summer."