1 Borat $26,375,000 837 $31,511 $26,375,000 -- 1 Fox
2 The Santa Clause 3 $20,000,000 3,458 $5,784 $20,000,000 -- 1 Buena Vista
3 Flushed Away $19,100,000 3,707 $5,152 $19,100,000 -- 1 Paramount
4 Saw III $15,500,000 3,167 $4,894 $60,077,000 -53.9 2 Lionsgate
5 The Departed $8,000,000 2,785 $2,873 $102,282,000 -18.8 5 Warner Bros.
6 The Prestige $7,784,000 2,305 $3,377 $39,414,000 -18.7 3 Buena Vista
7 Flags of Our Fathers $4,500,000 2,375 $1,895 $26,631,000 -29.1 3 Paramount
8 Man of the Year $3,821,000 2,388 $1,600 $34,004,000 -19.2 4 Universal
9 Open Season $3,100,000 2,458 $1,261 $81,386,000 -47.1 6 Sony
10 The Queen $3,010,000 387 $7,778 $10,087,000 57.7 6 Miramax
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