The 50 highest-paid CEOs for 2010 in an Associated Press analysis for Standard & Poor's 500 companies. The analysis includes companies that had the same CEO for all of 2009 and 2010 and that filed proxy statements with the Securities and Exchange Commission between January 1 and April 30. They are based on the AP's compensation formula, which adds up salary, perks, bonuses, preferential interest rates on pay set aside for later, and company estimates for the value of stock options and stock awards on the day they were granted last year.

Philippe Dauman, Viacom, $84.5 million, up 149 percent

Ray Irani, Occidental Petroleum, $76.1 million, up 142 percent

Leslie Moonves, CBS, $56.9 million, up 32 percent

David Zaslav, Discovery Communications, $42.6 million, up 265 percent

Richard Adkerson, Freeport McMoran Copper & Gold, $35.3 million, up 76 percent

John Lundgren, Stanley Black & Decker, $32.6 million, up 253 percent

Brian Roberts, Comcast, $31 million, up 14 percent

Robert Iger, Walt Disney, $28 million, up 30 percent

Alan Mulally, Ford Motor, $26.5 million, up 48 percent

Jeff Bewkes, Time Warner, $26.1 million, up 35 percent

Sam Palmisano, IBM, $25.2 million, up 19 percent

David Simon, Simon Property Group, $24.6 million, up 430 percent

Gregg Steinhafel, Target Corp. $23.9 million, 83 percent

Blackrock, Laurence Fink, $23.8 million, up 50 percent

William Weldon, Johnson & Johnson, $23.2 million, down 9 percent

Brian Goldner, Hasbro, $23 million, up 196 percent

Howard Schultz, Starbucks, $21.7 million, up 45 percent

Rex Tillerson, Exxon Mobil, $21.5 million, down 1 percent

Kevin Sharer, Amgen, $21.1 million, up 38 percent

Aubrey McClendon, Chesapeake Energy, $21 million, up 13 percent

Gregory Case, Aon, $20.8 million, up 100 percent

Jamie Dimon, JPMorgan Chase, $20.8 million, up 1,541 percent

Michael Szymanczyk, Altria, $20.8 million, up 131 percent

Louis Camilleri, Philip Morris International, $20.6 million, down 16 percent

Leslie Wexner, Limited Brands, $20.5 million, up 90 percent

Randall Stephenson, AT&T, $20.2 million, no change

Miles White, Abbott Laboratories, $20 million, down 9 percent

Jay Fishman, Traverlers, $19.8 million, down 2 percent

George Buckley, 3M, $19.7 million, up 41 percent

Louis Chenevert, United Technologies, $19.5 million, up 9 percent

Robert Kelly, Bank of New York Mellon, $19.4 million, up 73 percent

G. Steven Farris, Apache, $19.3 million, up 151 percent

Carol Meyrowitz, TJX Companies, $19.3 million, up 30 percent

Ahmet Kent, Coca-Cola, $19.2 million, up 30 percent

Robert Stevens, Lockheed Martin, $19.1 million, down 7 percent

John Brock, Coca-Cola Enterprises, $19.1 million, up 34 percent

James Hackett, Anadarko Petroleum, $18.8 million, down 20 percent

Michael Duke, Wal-Mart, $18.7 million, down 3 percent

Ivan Seidenberg, Verizon Communications, $18.1 million, up 4 percent

James Mulva, ConocoPhillips, $17.9 million, up 25 percent

Andrew Liveris, Dow Chemical, $17.7 million, up 13 percent

Paul Jacobs, Qualcomm, $17.6 million, up 1 percent

John Stumpf, Wells Fargo, $17.6 million, down 6 percent

Glenn Britt, Time Warner Cable, $17.3 million, up 10 percent

H. Lawrence Culp, Danahar, $17 million, up 54 percent

Susan Ivey, Reynolds American, $16.8 million, up 4 percent

James Cracchiolo, $16.8 million, down 8 percent

J. Brett Harvey, Consol Energy, $16.6 million, up 56 percent

David Snow, Medco Health Solutions, $16.4 million, up 23 percent

Kenneth Chenault, American Express, $16.3 million, down 3 percent

Source: Equilar