The Game Plan stars The Rock as a quarterback who discovers he has a seven-year-old daughter. Kyra Sedgwick and Morris Chesnut also star and Adam Fickman directed.
The Kingdom had to settle for second place with $17.7m and combines the talents of Jamie Foxx, Jennifer Garner and Chris Cooper as US operatives sent to track a killer in Saudia Arabia.
Sony's third episode in the Resident Evil saga, Extinction, fell two places to third on $8m or $36.8m in its second weekend, while Lionsgate's comedy Good Luck Chuck fell two to fourth on $6.3m for $23.6m.
Without any other new openers apart from the top two, the only other new entry into the top 10 was Sony's musical Across The Universe with Evan Rachel Wood, which climbed from 13th place to 10th in its third weekend and added $2.1m for $5.5m.
Next weekend's wide releases are: Fox's children's adventure The Seeker: The Dark Is Rising with Drew Tyler Bell and Ian McShane; Paramount's comedy remake The Heartbreak Kid starring Ben Stiller and Michelle Monaghan; Sony's rap drama Feel The Noise with Omarion Grandberry; and Warner Bros' legal thriller Michael Clayton starring George Clooney, Tom Wilkinson and Tilda Swinton.
Estimated Top 10 North America Sept 28-30, 2007
Film (Dist)/Int'l dist/Est wkd gross/Est total to date
1 (-) The Game Plan (Buena Vista) WDSMPI $22.7m -
2 (-) The Kingdom (Universal) UPI $17.7m -
3 (1) Resident Evil: Extinction (Sony) SPRI $8m $36.8m
4 (2) Good Luck Chuck (Lionsgate) SPRI $6.3m $23.6m
5 (4) 3:10 To Yuma (Lionsgate) Magnetik $4.2m $43.9m
6 (3) The Brave One (Warner Bros) WBPI $3.8m $30.9m
7 (7) Mr Woodcock (New Line) NLI $3m $19.6m
8 (5) Eastern Promises (Focus Features) Focus Features Intl $2.9m $11.2m
9 (6) Sydney White (Universal) Morgan Creek Intl $2.7m $8.6m
10 (13) Across The Universe (Sony) SPRI $2.1m $5.5m