The Two Towers' debut shattered the previous box office benchmark for a single day in December, set last year by the first in the trilogy - The Fellowship of the Ring - at $18.2m (£11.4m).

The tally also marks the second biggest Wednesday movie opening ever, behind the $28.5m (£17.9m) first day gross of Star Wars: Episode I - The Phantom Menace in May 1999.

All the films were made in New Zealand

"This really is the Star Wars of today's generation," said Paul Dergarabedian, president of Exhibitor Relations, which compiles box office statistics.

The Two Towers grossed an additional £16m (£10m) from its debut in JRR Tolkien's native South Africa and 13 European countries on Wednesday, up 45% from last year's opening day overseas performance of The Fellowship of the Ring.

The film's studio, New Line Cinema, said the Two Towers marked the highest opening day ever in 10 out of 14 foreign countries.

'Exciting'

"We're astounded at these numbers," said Rolf Mittweg, New Line's president of worldwide distribution and marketing.

"For a three-hour film that is central in a trilogy to open this way is energising and tremendously exciting."

The second film is darker than the first

The Fellowship of the Ring grossed $66m (£41.5m) through its first weekend and more than $313m (£196.9m) in the North America alone.

Ultimately, it grossed $860.2m (£541.1m) around the globe.

The Two Towers has benefited from glowing reviews.

It was also helped by its huge roll-out, opening in 3,622 cinemas around the US.

"These films have really captured the imagination of movie-goers," Mr Dergarabedian said.

"The first film brilliantly set up the necessity to see the second film, thus ensuring its success."