Universal'scomedy Bruce Almighty toppled The Matrix Reloaded from top spotover the four-day weekend as it opened on an estimated $86.4m.
Itis the second biggest Memorial Day bow of all time behind The Lost World:Jurassic Park, which took $90.2m in 1997.
JimCarrey stars as a jaded reporter who is granted God's powers for a day.Jennifer Aniston and Morgan Freeman co-star and the film was directed by TomShadyac.
Itaveraged $24,806from 3,483 sites and received so-so reviews.
Overallthe top 12 films grossed $155.8m - an amount that will overtake last year's$152.5m record mark if figures are upheld this week.
WarnerBros' The Matrix Reloaded had to settle for second place as it grossed$45.6m in its second weekend, raising its running total to $209.5m.
Itpassed $200m after 11 days, just behind the fastest ever mark of nine days setby Spider-Man in 2002.
However,the film's box office slumped 60% against last weekend in a potential sign thatit may already be losing momentum.
Theonly other new film to break into the top 10 was Warner Bros' comedy TheIn-Laws, which opened in fifth place on $9.1m.
MichaelDouglas and Albert Brooks star as prospective parents-in-law with verydifferent personalities whose children are getting married.
TheIn-Laws wasdirected by Andrew Fleming and is based on Arthur Hiller's 1979 film of thesame name. Itaveraged $3,442from 2,652 venues and failed to impress the critics.
Columbia/Revolution'sDaddy Day Care slipped one place to second on $18m for $73.1m in itsthird week on release.
TwentiethCentury Fox's X2: X-Men United fell one to fourth in its fourth week,adding $13.1m for a $192m cumulative score.
Estimated Top Ten US May 23-26, 2003
Film(Distributor)/International distribution/Estimated weekend gross/Estimated totalto date
1 (-) Bruce Almighty (Universal) BVI $86.4m -
2(1) The Matrix Reloaded (Warner Bros) Warner Bros $45.6m $209.5m
3 (2) Daddy Day Care (Columbia/Revolution) CTFDI $18m $73.1m
4 (3) X2: X-Men United (Fox) Fox International $13.1m $192m
5 (-) The In-Laws (Warner Bros) Warner Bros $9.1m -
6(4) Down With Love (Fox) Fox International $5.1m $14.7m
7 (5) The Lizzie McGuire Movie (Buena Vista) BVI $4m $37.3m
8 (8) Holes (BuenaVista) BVI $3m $60m
9(6) Identity (Columbia) CTFDI $2.6m $49.2m
10(7) Anger Management(Columbia/Revolution) CTFDI $2.4m $131.8m