By Dean Goodman

LOS ANGELES (Reuters) - "X2: X-Men United" enjoyed its second -- and likely last -- weekend as the most popular movie at the North American box office, while Eddie Murphy (news) basked in his first hit in a while with "Daddy Day Care."

According to studio estimates issued on Sunday, "X2" sold $41.4 million worth of tickets in the three days beginning May 9. The family comedy "Daddy Day Care" opened at No. 2 with $27.6 million. Next weekend's champion will likely be "The Matrix Reloaded," a highly anticipated sci-fi thriller starring Keanu Reeves (news) and Laurence Fishburne (news).

"X2," a sequel based on the popular Marvel comic books about a pack of ostracized mutant savants, has grossed $149 million after 10 days. It is fast closing in on the $157 million total of its 2000 predecessor, "X-Men." The sequel was released simultaneously in more than 50 other countries, but updated sales data were not available.

The films were released by Twentieth Century Fox, a unit of News Corp.'s Fox Entertainment Group Inc. . The studio partnered on the series with Marvel Studios, a unit of Marvel Enterprises Inc.

"DADDY" DOES WELL

"Daddy Day Care," a $60 million movie in which Murphy plays an out-of-work executive who opens a babysitting service, exceeded its studio's high expectations, said Rory Bruer, president of domestic distribution at Columbia Pictures.

Murphy's last big film, 2001's "Dr. Doolittle 2," opened with $25 million in 2001 and finished with about $115 million. Last year, Murphy starred in three flops, "Showtime," "The Adventures of Pluto Nash" and "I Spy," which together earned about $75 million domestically.

"With Eddie Murphy, people forgive the things that don't work," said Tom Sherak, a partner in Revolution Studios, which produced the film for Columbia. He described Murphy as "the next Bill Cosby (news)," who has shed his urban and edgy credentials to appeal to the masses.

Columbia, a unit of Sony Corp (news - web sites). , boasted two other pictures in the top five. The ensemble thriller "Identity" was at No. 4 with $6.3 million, followed by the comedy "Anger Management" with $5.5 million. Their respective totals rose to $39.2 million and $122.9 million.

The other picture in the top five was "The Lizzie McGuire Movie," which ranked No. 3 in its second weekend with $7.8 million. Competition from "Daddy Day Care" took a big bite out of the film, which lost 55 percent of its audience, the biggest tumble in the top 10; the film's 10-day total rose to $27.2 million. The film was released by Walt Disney Pictures, a unit of Walt Disney Co .

The top 10 contained one other new entrant, the folk music spoof, "A Mighty Wind," which jumped seven places to No. 7 with $2.9 million in its first weekend of moderately wide release in 765 theaters. The film, marking a reunion of sorts by the stars of the 1984 cult hit "This Is Spinal Tap," has earned $9.4 million after four weekends. It was released by Warner Bros. Pictures, a unit of AOL Time Warner Inc .

Besides "The Matrix Reloaded," the other wide new release next weekend is "Down With Love," a contemporary take on the old Rock Hudson (news)-Doris Day (news) romantic comedies. The film, starring Ewan McGregor (news) and Renee Zellweger (news), opened in one New York theater this weekend with a strong $44,098, said Fox.

Despite the strong performances of "X2" and "Daddy Day Care," overall ticket sales dropped, according to tracking firm Exhibitor Relations. The top 12 films grossed $103 million, down 27 percent from last weekend, and down 11 percent from the year-ago weekend, when "Spider-Man" was tops for a second round.

1. X2: X-Men United .......... $40,032,160

BOX OFFICE SO FAR: $147,677,021

2. Daddy Day Care .......... $27,623,580

BOX OFFICE SO FAR: $27,623,580

3. The Lizzie McGuire Movie .......... $7,209,116

BOX OFFICE SO FAR: $26,528,935

4. Identity .......... $6,477,585

BOX OFFICE SO FAR: $39,382,841

5. Anger Management .......... $5,738,206

BOX OFFICE SO FAR: $123,182,238

6. Holes .......... $4,858,857

BOX OFFICE SO FAR: $51,678,222

7. A Mighty Wind .......... $3,004,214

BOX OFFICE SO FAR: $9,483,660

8. Malibu's Most Wanted .......... $2,128,493

BOX OFFICE SO FAR: $31,747,540

9. Bend It Like Beckham .......... $1,736,275

BOX OFFICE SO FAR: $13,170,142

10. Confidence .......... $1,539,607

BOX OFFICE SO FAR: $11,051,501

John L.:  X2 still rules at the box office continuing Marvel Comics' success.  The big surprise of the week though is the popularity of Daddy Day Care.   Eddy Murphy had a horrible 2002 at the box office and now he is back to what did not make him popular and that is the family comedy.  In fact, Murphy has not had one of his R-rated movies gross over a $100 million since 1988's Coming to America which is amazing to me.  Only the Nutty Professors, Dr. Doolittle, and Shrek movies have been mega hits for the former king of crass.  Goony goo goo indeed.  It seems that he is more comfortable making films that his kids can see.  Other than Day Care's amazing debut, there is nothing else of consequence going on, so I will save the big stuff for next week's Matrix Reloaded.  Whoa.  Bye for now.