The two-time Oscar winner was seen in the films "American Gangster" and "The Great Debaters" in 2007.

This is the second year in a row he has been named No. 1 by Harris Poll voters.

In second place, also for the second consecutive year, is "Charlie Wilson's War" star Tom Hanks, followed by Johnny Depp in third place, Julia Roberts in fourth and Will Smith in fifth.

Rounding out the top tier are John Wayne as No. 6, Matt Damon as No. 7, Sean Connery at No. 8, Sandra Bullock at No. 9 and Bruce Willis at No. 10.

These are the results of a nationwide Harris Poll of 1,114 U.S. adults surveyed online by Harris Interactive (NASDAQ:HPOL) between Dec. 4 and Dec. 12, 2007.