Multiple sources have reported that The Lord of the Rings: The Two Towers, released in stores on August 26th, has had the best opening day sales of any video release this year.  The combined opening day sales in VHS and DVD  were estimated at around 3.5 million units, representing around $60 million at retail.  As it did with Fellowship of the Ring, New Line will also release a Special Extended edition of The Two Towers DVD (see 'Two Towers DVDs Announced').