Ashton Kutcher has topped a new list of the best paid TV stars.

The actor earned $US24 million ($A23.47 million) between May 2011, and May 2012, according to Forbes magazine.

Most of that cash came from his work as Charlie Sheen's replacement on sitcom Two and a Half Men.

Kutcher also replaces Sheen as television's highest-paid actor.

Sheen, who now stars in his new comedy Anger Management, doesn't make the new top 10.

Hugh Laurie comes in second and Ray Romano third, while Alec Baldwin (30 Rock), Tim Allen (Last Man Standing), The Big Bang Theory stars Jim Parsons and Johnny Galecki and Kutcher's co-star Jon Cryer also land in the top 10.

The West Australian

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