Celebrity TV salaries: Who earns the biggest bang for their buck?

When you divide a celebrity’s pay by how many viewers they attract on TV, you have a good measure of his or her worth to the network. Here’s a look at the value of top stars this year.

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Chelsea Handler’s $12 million salary is a lot for her paltry “Chelsea Lately” ratings — she’s the most overpaid celebrity on this list, earning more than $16 per viewer.

Timothy White / E!

Anderson Cooper’s CNN show “360” netted him about $6 million — which works out about $13.50 per viewer.

Gus Ruelas / Reuters

David Letterman, shown here interviewing Justin Bieber, earned $31 million for his late-night talk show, or $9.69 per viewer.

John Paul Filo / AP

Jon Stewart made about $14 million this year — $8.24 for every “Daily Show” viewer.

Kevin Fitzsimons / Comedy Central

For every viewer of "The O'Reilly Factor," Bill O'Reilly earns $5.71. His salary is approximately $16 million.

Jeff Christensen / AP

Craig Ferguson of "The Late Late Show" earned $8.5 million, or about $5.67 per viewer.

Dan Steinberg / AP

"Today" show co-host Matt Lauer’s $25 million salary is the equivalent of $5.43 per viewer.

Peter Kramer / AP

Judith Sheindlin, the titular arbitrator of “Judge Judy,” makes a whopping $45 million — but with her audience, that equals about $5 per viewer.

/ Paramount Pictures

CNN host Piers Morgan’s $2 million salary earns him about $4 per viewer.

Fred Prouser / Reuters

Maury Povich, left, rakes in $13 million a year for his talk show — about $4 per viewer.

Shira Daniels / AP

Stephen Colbert’s $4.5 million salary for “The Colbert Report” nets him about $3.75 per viewer.

Roger L. Wollenberg / Getty Images

For each viewer of “The Jimmy Kimmel Show,” its eponymous host earns $3.33, for a $6 million salary total.

Michael Buckner / Getty Imags

Simon Cowell has one of the highest salaries on this list, at $40 million — but per “X Factor” viewer, it’s only $3.17.

Michael Buckner / Getty Images

Ellen DeGeneres earns $1.72 for each viewer of “Ellen,” for a $5 million salary.

Chris Pizzello / AP

Tyra Banks’s “America’s Next Top Model” continues to be a draw after many seasons — her $4 million salary works out to $1.67 per viewer.

Phil McCarten / Reuters

As the creator, co-writer and lead actress of the critically-acclaimed “30 Rock,” Tina Fey makes $7.2 million — about $1.57 per viewer.

Mario Anzuoni / Reuters

Mehmet Oz’s medical talk show nets him $4 million a year, or about $1.21 per viewer.

Jason Kempin / Getty Images

Ashton Kutcher’s $17 million salary for “Two and a Half Men” is a good value for the show — it works out to about $1 per viewer.

Danny Feld / Warner Bros.

Ryan Seacrest’s “American Idol” hosting gig is a bargain at $15 million. The popular show nets him 75 cents per viewer.

Julie Jacobson / AP

Jennifer Lopez was a good deal for “American Idol, too.” She was paid $12.5 million, earning 63 cents per viewer.

Chris Pizzello / AP

Ted Danson makes 40 cents per each "CSI” viewer, with a $5 million salary.

Christina Aguilera’s judging gig on “The Voice,” which was recently nominated for an Emmy, earned her $2.1 million over the year — a steal at just 17 cents per viewer.

Matt Sayles / AP

Nicole "Snooki" Polizzi gets paid $1.2 million a year to drink and act crazy on MTV’s “Jersey Shore.” That works out to 16 cents per viewer.

Danny Moloshok / Reuters

Ty Burrell, center, is the ultimate bargain: His $1.1 million salary nets him just eight cents per “Modern Family” viewer. Perhaps that’s why he’s playing hardball in a recent salary dispute, filing suit against 20th Century Fox with other members of the cast.

Peter Stone / AP

FEATURED PHOTO GALLERIES

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WASHINGTON, DC - JUNE 19: Vice President Joe Biden speaks before the Frederick Douglass statue now permanently placed in the US Capitol's Emancipation Hall in Washington, DC on June 19, 2013. The statue of the abolition leader was chosen by District residents to represent them in the Capitol because of his stance on self governance according to Del. Eleanor Holmes Norton (D-DC). The statue by artist Steven Weitzman, was blocked from it's placement in the Capitol for years, a victim of rules that stated that only the 50 states can display statues of their favored sons and daughters in the Capitol. The House and Senate passed a resolution last month allowing DC to be represented in Emancipation Hall which features statues of notable leaders nominated by each state. (Photo by Linda Davidson / The Washington Post)

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TV presenter and conservationist Anneka Tanaka-Svenska wears a hat designed by Louis Mariette during the first day of Royal Ascot, in Berkshire, west of London, on June 18, 2013. The five-day meeting is one of the highlights of the horse racing calendar. Horse racing has been held at the famous Berkshire course since 1711 and tradition is a hallmark of the meeting. Top hats and tails remain compulsory in parts of the course while a daily procession of horse-drawn carriages brings the Queen to the course. AFP PHOTO / ADRIAN DENNISADRIAN DENNIS/AFP/Getty Images

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Two-year old male rat named Dyatlik wears a costume during a rodent exhibition in Minsk, Belarus, Saturday, June 15, 2013. (AP Photo/Sergei Grits)

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NEW YORK, NY - JUNE 18: Madonna attends the Dolce & Gabbana and The Cinema Society screening of the Epix World premiere of 'Madonna: The MDNA Tour' at The Paris Theatre on June 18, 2013 in New York City. (Photo by Dimitrios Kambouris/Getty Images)

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WASHINGTON, DC - JUNE 14: Johnathon Carrington, valedictorian at Dunbar High School, laughs with family and friends after his school's graduation ceremony at Howard University on Friday, June 14, 2013, in Washington, DC. Carrington, who grew up in Tyler House public-housing apartments and is graduating from one of DC's low-performing high schoolsy, where academic expectations are high. (Photo by Jahi Chikwendiu/The Washington Post)

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In this June 8, 2013 photo, youth compete in the Sao Carlos slum local soccer tournament in Rio de Janeiro, Brazil. The pitch is just dirt and the incandescent lights aren't so bright. But when the boys' feet strike the football in the Sao Carlos slum as night falls every Saturday, big league dreams glow, inflated by the hope of escaping the shantytown with sporting skills. (AP Photo/Felipe Dana)

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Inmates walk at a high-security male prison camp outside Russia's Siberian city of Krasnoyarsk May 14, 2013. High-security male prison camp number 17 is intended to house male inmates who are serving a sentence for the first time, and have been convicted for serious crimes. Prisoners at the facility work in wood and metal processing shops, manufacture furniture, sew clothes and do other kinds of work. They can also take part in educational, sport and cultural programs. Picture taken May 14, 2013. REUTERS/Ilya Naymushin (RUSSIA - Tags: CRIME LAW SOCIETY) ATTENTION EDITORS: PICTURE 4 OF 29 FOR PACKAGE 'INSIDE SIBERIA'S PRISONS' SEARCH 'ILYA PRISON' FOR ALL IMAGES

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