The NAO revealed, in a report commissioned by the BBC Trust, that 79% of drive time and 77% of breakfast show costs related to presenters.
It found that Radio 2's 'Wake up to Wogan' was up to seven times more expensive than commercial rivals while Radio 1's 'The Chris Moyles Show' cost up to four times more.
The report, which looked at the efficiency of the BBC's radio output also found that Radio 2 music programmes cost 54% more than those on Radio 1.
The BBC refused to give the watchdog access to details of presenters' salaries without an agreement not to disclose information.
Tim Burr, the head of the NAO refused to enter into a deal that would place such constraints on his ability to report findings.
The NAO report found that while the BBC had found £11.7m of efficiency savings, beating its target of £11.6m, it could still be delivering more value for money. The watchdog advised the BBC to compare its costs with commercial stations.
Last week it emerged that the BBC was planning to of its top TV and radio presenters by 25% when it renews their deals.
Jonathan Ross is on a three-year deal reportedly worth £18m, Wogan is paid £800,000 a year and Moyles takes home £630,000.
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