`PIRATES' SEQUEL TAKING IN MONEY BY THE GALLEON.

Byline: GREG HERNANDEZ Staff Writer

Pirate Jack Sparrow proved he wasn't finished pillaging box office record books, as ``Pirates of the Caribbean: Dead Man's Chest'' added a whopping $62.2 million to its treasure chest to become the highest-grossing 2006 release and achieving the biggest 10-day gross in movie industry history.

The Walt Disney Pictures release has grossed an enormous $258.2 million since it bowed July 7, $20 million more than previous record-holder ``Star Wars: Episode III -- Revenge of the Sith'' earned in its first 10 days last year. As of Friday, ``Pirates'' stood at $196 million, highest seven-day gross ever.

With uncommonly strong weekday grosses after achieving the biggest opening weekend of all time ($135 million), the ``Pirates'' sequel, which stars Johnny Depp, has wasted no time surpassing ``X-Men: The Last Stand'' ($232 million) to become the No. 1 film of the year and is a lock to cross $300 million and beyond.

Although revenue has dropped 54 percent from its opening weekend, ticket sales are still considered impressive given its record debut and were big enough to achieve the third-highest second weekend gross of any film, behind only 2004's ``Shrek 2'' and 2002's ``Spider-Man.''

``In the world of blockbuster, this is a very slight drop,'' said Chuck Viane, head of Disney's Buena Vista Distribution. ``We'll be talking about it next weekend, and the number will start with a three.''

Disney, which is expected to officially announce significant layoffs in its film division in the coming weeks, is suddenly enjoying a summer comparable to its glorious 2003 run, when the Pixar's ``Finding Nemo'' and ``Pirates of the Caribbean: The Curse of the Black Pearl'' both grossed more than $300 million and were the year's top grossing films.

Sony Pictures Entertainment added another hit to its summer with ``Little Man,'' the new comedy starring Shawn and Marlon Wayans and directed by Keenen Ivory Wayans, which took second place with $21.7 million.

Another new comedy, Universal Pictures' ``You, Me and Dupree'' starring Owen Wilson, Matt Dillon and Kate Hudson, finished just behind ``Little Man'' with $21.3 million.

greg.hernandez(at)dailynews.com

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TOP MOVIES

Estimated ticket sales for Friday through Sunday at U.S. and Canadian theaters, according to Exhibitor Relations Co. Inc. Final figures will be released today.

1. ``Pirates of the Caribbean: Dead Man's Chest,'' $62.2 million.

2. ``Little Man,'' $21.7 million.

3. ``You, Me and Dupree,'' $21.3 million.

4. ``Superman Returns,'' $11.6 million.

5. ``The Devil Wears Prada,'' $10.45 million.

6. ``Cars,'' $7.5 million.

7. ``Click,'' $7 million.

8. ``The Lake House,'' $1.6 million.

9. ``Nacho Libre,'' $1.5 million.

10. ``A Scanner Darkly,'' $1.2 million.

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TOP MOVIES (see text)