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The actor, who plays Captain Jack Sparrow in the series, will pick up £32 million for the part, beating the £29m Tom Hanks was paid for Da Vinci Code follow-up Angels And Demons.
An insider commented that a fourth movie in the franchise could not have gone into production without Depp onboard.
"The first three films have earned $2.7billion (£1.55bn) at the box office," said the source. "It's no surprise that Disney executives want Jack back and they are willing to pay big bucks to get him."
It was recently revealed that Depp is to reteam with Disney to play Tonto in The Lone Ranger.
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