The following are the 25 highest-paid CEOs for 2010 as determined by 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 Jan. 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.

The top 25 highest-paid CEOs are listed below:

1. Philippe Dauman, Viacom, $84.5M +149%

2. Ray Irani, Occidental Petroleum, $76.1M +142 %

3. Leslie Moonves, CBS, $56.9M, +32%

4. David Zaslav, Discovery Comms $42.6M +265%

5. Richard Adkerson, Freeport McMoran Copper & Gold, $35.3M +76%

6. John Lundgren, Stanley Black & Decker, $32.6M +253%

7. Brian Roberts, Comcast, $31M +14%

8. Robert Iger, Walt Disney, $28M +30%

9. Alan Mulally, Ford Motor, $26.5M +48%

10.Jeff Bewkes, Time Warner, $26.1M +35%

11. Sam Palmisano, IBM, $25.2M +19%

12.David Simon, Simon Property Group, $24.6M +430%

13.Gregg Steinhafel, Target Corp. $23.9M +83%

14.Blackrock, Laurence Fink, $23.8M +50%

15.William Weldon, Johnson & Johnson, $23.2M -9%

16.Brian Goldner, Hasbro, $23M +196%

17.Howard Schultz, Starbucks, $21.7M +45%

18.Rex Tillerson, Exxon Mobil, $21.5M -1%

19.Kevin Sharer, Amgen, $21.1M +38%

20.Aubrey McClendon, Chesapeake Energy, $21M +13%

21.Gregory Case, Aon, $20.8M +100%

22.Jamie Dimon, JPMorgan Chase, $20.8M +1,541%

23.Michael Szymanczyk, Altria, $20.8M +131%

24.Louis Camilleri, Philip Morris International, $20.6M -16%

25.LeslieWexner, Limited Brands, $20.5M +90%