Despite my clear disdain for the latest entry in the Twilight series, as written in my review, I must admit that Summit Entertainment is doing something right. The marketing arm of Summit, that is. The production arm is having some trouble assembling a creative team that can deliver a movie that’s more than fan-service, but those marketers seem to be taking things to the next level.

Reports are coming in today that The Twilight Saga: New Moon not only broke the midnight opening record with $26.3 million at 3,514 theaters, but it has also passed The Dark Knight ($67.1m) and Transformers: Revenge of the Fallen ($62m) for the all-time highest opening day record, earning an estimated $72.7 million on Friday (11/20). This is more than double the opening day take of the first Twilight film, which earned $35.9 million on the same November weekend in 2008.

Many pundits around the web are talking about the potential for New Moon to overtake The Dark Knight‘s 3-day record of $158 million, but I’m not sure I would go that far so soon. We have to remember that the Twilight box office take was very front-loaded. The first film opened to $35 million, then doubled its take over the rest of the weekend to earn $69 million on opening weekend. In order for New Moon to earn over $158m, it would have to more than double it’s $71m opening day take. Don’t be surprised if it gets to $130-140 million range by the end of the weekend.

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