USA Today released its executive compensation report today that showed the top compensation for CEOs at 150 large cap companies whose fiscal year ended on or after December 15, 2006. The top 10 earners account to the report are:

1. Ray Irani (Occidental Petroleum) - $52,143,188
2. E. Stanley O'Neal (Merrill Lynch) - $46,375,347
3. Alan Mulally (Ford Motor) - $39,128,100
4. Louis Camilleri (Altria Group) - $31,677,662
5. Edward E. Whitacre Jr. (AT&T) - $31,497,742
6. Ronald A. Williams (Aetna) - $30,860,085
7. James Dimon (JPMorgan Chase) - $27,487,858
8. Brian L. Roberts (Comcast) - $27,451,276
9. James E. Rogers (Duke Energy) - $27,328,318
10. Richard M. Kovacevich (Wells Fargo) - $26,864,670

Are these amounts fair? The best way to determine that is to compare their pay with their performance. This can be done using the free tools at ExecutiveDisclosure.com which chart CEO pay versus company performance along with CEO pay versus industry CEO pay. Both metrics can help investors quickly determine if CEOs are over or under paid relative to their peers and performance.