SUBMITTED BY Timbo

November 17, 2003 — In its second week at the box office, "Elf" has taken over the top spot with $27.2 million, beating out the sea-faring epic "Master and Commander".

"It just goes to show you, a sugar diet is better than what they eat on those ships," said David Tuckerman, head of distribution for New Line, which released Elf. "We have a movie that's playing from 8 to 80. It's a sweet, family movie, and Will Ferrell does a spectacular job."

Elf lifted its 10-day total to $71.3 million. It will face stiff family film competition with this week's debut of Dr. Seuss' the Cat in the Hat, but should get a solid bump in business over Thanksgiving weekend and play solidly through Christmas.

"Releasing it very early in the season was a smart move, because it's just building steam heading toward the two big holidays of the season," said Paul Dergarabedian, president of box-office tracker Exhibitor Relations.

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