The studio claimed the fourth slot too with its other female-skewing comedy Forgetting Sarah Marshall which fell a moderate 44% to an estimated $6.1M lifting the cume to $44.8M making it the top-grossing picture of the year for Universal. The studio has struggled in 2008 and ranks dead last in marketshare among the big six studios, but hopes to turn things around this summer with big-budget action entries like The Incredible Hulk, Angelina's Jolie's Wanted, and The Mummy: Tomb of the Dragon Emperor.

Audiences have been very kind to female-skewing comedies in recent weeks with Made, Baby, and Sarah all connecting with moviegoers and opening to $15-18M each. The marketplace has expanded to accommodate all three and an additional test will come next weekend when yet another player, Fox's What Happens in Vegas starring Ashton Kutcher and Cameron Diaz, debuts nationwide. It boasts the most starpower of the foursome, but also looks the least funny.

New Line's guy comedy Harold & Kumar Escape From Guantanamo Bay fell sharply in its second weekend and ranked fifth with an estimated $6M. Down 60%, the $12M sequel has grossed $25.3M in ten days and should reach the neighborhood of $35M by the end of its run. That would double the $18.2M that Harold & Kumar Go To White Castle smoked up in 2004.

Jackie Chan and Jet Li got pummeled by the man of iron as their martial arts adventure film The Forbidden Kingdom tumbled 63% to an estimated $4.2M boosting the cume to a solid $45.1M for Lionsgate and The Weinstein Co. Fox's kidpic Nim's Island dropped a moderate 40% to an estimated $2.8M and lifted its total to $42.5M.

A trio of Sony releases followed. The teen thriller Prom Night dipped by 45% to an estimated $2.5M giving the studio $41.4M to date. The popular blackjack drama 21 took in an estimated $2.1M, off 48%, and increased its winnings to a stellar $79.1M. It is the eighth film released this year to break the $75M mark which is the same amount at this point last year. Rounding out the top ten was the Al Pacino misfire 88 Minutes which dropped 56% to an estimated $1.6M giving Sony a miserable $15.4M thus far.

Two new releases enjoyed solid debuts in limited release. David Mamet's martial arts drama Redbelt bowed to an estimated $69,000 from six locations for a $11,441 average. The R-rated film stars Chiwetel Ejiofor and Tim Allen. Paramount Vantage generated an average almost as good with its British comedy Son of Rambow which debuted in five houses with an estimated $53,000 for $10,510 per site. The film festival darling will expand to 30 theaters in a dozen additional markets this Friday.

Fox saw two films on the opposite ends of the box office spectrum drop out of the top ten this weekend. The Dr. Seuss toon Horton Hears a Who grossed an estimated $1.4M, down 46%, for a robust cume to date of $149.8M. Still the top-grossing film of the year for a few more days, the G-rated comedy reuniting the dream team of Jim Carrey and Steve Carell should finish its run with $152-154M. Later this week, Horton will become Carrey's fifth film to break the $150M domestic mark.

The studio's crime thriller Deception has been completely ignored by moviegoers and crumbled 63% in its second weekend to an estimated $865,000 and embarrassing $432 average. With only $4M taken in thus far, a puny $5-6M final seems likely.

The top ten films grossed an estimated $151.9M which was down 15% from last year when Spider-Man 3 opened to a record $151.1M; but up 62% from 2006 when Mission: Impossible III debuted at number one with $47.7M.

Author: Gitesh Pandya, Box Office Guru