Transformers 3 earns more on its opening day than any other movie this year.

Proving that audiences don’t really care what critics think, Transformers : Dark Of The Moon is celebrating the biggest opening day of 2011, bringing in $42.7 million at the American box office. The second biggest opening was ‘Pirates Of The Caribbean : On Stranger Tides’ which brought in $34.9 million.

While having the highest opening movie of the year is a big achievement, the figure still falls short of its 2009 predecessor, Transformers : Revenge Of The Fallen, which brought in $62 million on its opening day.

By the end of this weekend, Paramount is expecting a return of $155-170 million, which again is below the $215 million earned by Transformers 2 in the same time period.

The movie also takes credit for being one of the highest openings for a 3D release, bringing in $37.2 million on its opening night previews, just slightly below Toy Story 3 which brought in $41.1 million.