Brandon Gray – BoxOfficeMojo.com

‘The Two Towers’ is estimated to have taken in a whopping $27-28 million at 3,622 theaters and an estimated 6,500 screens on Wednesday. That shatters the $18.2 million December opening day record that ‘The Fellowship of the Ring’ posted last year at 3,359 venues and around 5,700 screens. It also stands as the sixth biggest opening day ever: Opening Day Chart. The estimate is based on the $21.8 million it generated at 2,526 theaters reporting to Nielsen EDI, the firm that tabulates over 80% of theaters’ box office revenue for the industry. The actual number will be posted at the site at around noon Pacific time in the daily section.