According to the observer magazine a couple of weeks ago the highest paid british actress is Jane Leeves who plays Daphnie in Frasier, she had a contract of �20m to play her part in three series' of the show. as for the highest paid male actor i dont know.
The cast of Friends get heaps of cash - as do, in this country, but alot less, the cast of Cold Feet (you know, the one that thinks it's Friends!!). Jane Leeves gets alot in UK terms but far less than the other actors on Frazier - especially Kelsey Grammer, who may well be highest paid actor currently on screen - and I know that Jerry Seinfeld was the highest paid actor on TV by the time his series ended afew years ago.
Anthony Edwards in ER used to get a shedload, but he's left now. It's probably Kelsey Grammer.
Film-wise, I believe Arnie's fee for Terminator 3 will be the highest ever. Can't remember how much it is. I think Julia Roberts is the highest paid film actress.
Tom Hanks was paid $70,000,000 for Forest Gump in 1994, and he only acted - so I'll assume he is the highest paid actor in the US. (and thats NOT including the gross and profit participations)