'The Lord of the Rings: The Two Towers' has taken $26m on its opening day in the US, beating the first LOTR film by $8m, but failing to break 'Spider-Man's $39.4m opening day record.
Available figures show 'Two Towers' totalled $16 million in 14 other countries - including Ireland, the UK, France, Germany and Spain - as it opened worldwide on Wednesday.
The film will be released in 12 more countries on Thursday and Friday, including Mexico, New Zealand and South Korea.
The first in Peter Jackson's trilogy, 'The Fellowship of the Ring' took $18m on its opening day in the US last year, grossing a total of $313m in the US and $860m worldwide.
The final instalment of the Tolkien adaptations, 'The Return of the King', is set for release in December 2003.
