ZOOEY DESCHANEL as Allison and JIM CARREY as Carl Allen

The film, co-starring actress Zooey Deschanel, follows Carrey's character as he challenges himself to say "yes" to everything for an entire year.

Will Smith and Rosario Dawson weighed in with $16 million (GBP10.7 million) to take the second spot for their new drama Seven Pounds, which also made its debut at the weekend.

Debuting at number three is Matthew Broderick's animated mouse movie The Tale of Desperaux, taking in $10.5 million (GBP7 million).

Slipping from the top spot to number four is Keanu Reeves' sci-fi flick The Day the Earth Stood Still, which took in $10.2 million (GBP6.8 million), which rounded out the top five just before Reese Witherspoon and Vince Vaughn's holiday comedy Four Christmases, taking in $7.7 million (GBP5.1 million).

Source: WENN