It was closely followed by Jeff Bridges andwhich was No. 2 for the second-straight weekend with $24.5 million.
"Little Fockers," released by Universal, raised its domestic haul to $103.2 million. Paramount's "True Grit" lifted its total to $86.8 million, becoming the top-grossing film ever from directors Joel and Ethan Coen, whose previous best was $74.3 million for "No Country for Old Men."
With no new wide releases out over New Year's weekend, the Hollywood top-10 lined up largely the same as it did over the Christmas holiday.
Bridges also had the No. 3 film with Disney's sci-fi sequel "Tron: Legacy" at $18.3 million, while Dan Aykroyd's family flick "Yogi Bear," from Warner Bros., was fourth with $13 million.
After a sluggish fall and holiday season, Hollywood is off to a slow start in 2011. Overall revenues came in at $158 million, down 28 percent from New Year's weekend a year ago, according to box-office tracker Hollywood.com.
The holiday season in 2009 was unusually strong, largely because of James Cameron's "Avatar," which was on its way to becoming the biggest modern blockbuster with $2.8 billion worldwide.
A year ago, "Sherlock Holmes" and "Alvin and the Chipmunks: The Squeakquel" also held up well over New Year's weekend.
"What made the difference last year was just that incredible combination of films," said Paul Dergarabedian, Hollywood.com box-office analyst. "That said, I think 2011 is going to be a huge year. If you look at the titles, I think we're going to get our box-office strength back."
The final "Harry Potter" film is among Hollywood's offerings this year, along with the latest in the "Pirates of the Caribbean," ''Transformers," ''Twilight," ''Cars," ''Kung Fu Panda," ''X-Men" and "The Hangover" franchises.
"Little Fockers" has done good business despite bad reviews for the third installment in De Niro and Stiller's "Meet the Parents" franchise.
"I'm sorry the business isn't better for the industry overall, but having said that, it doesn't make a difference for us. We were the No. 1 film for the holidays," said Nikki Rocco, head of distribution for Universal. "Considering it's the third time around, not so bad."
"True Grit" is a rare hit Western - once a Hollywood staple but a genre that has all but vanished. Industry insiders had been skeptical about the film's prospects, especially since the 1969 version of "True Grit" was one of John Wayne's best-known roles from late in his career, earning him the best-actor Academy Award.
But the Coens never considered their version a remake. They did a faithful adaptation of Charles Portis' novel, the source for both movies, and the Coens' version has earned terrific reviews.
"They acted like there'd never been another movie made, that this was the first. You've got to give them credit. It's a stunning achievement," said Don Harris, executive vice president of distribution at Paramount.
While this season's top hits failed to measure up to "Avatar" and other 2009 holiday blockbusters, smaller Oscar contenders continued to score in the top-10.
Paramount's boxing drama "The Fighter," with Mark Wahlberg and Christian Bale, was No. 7 with $10 million, raising its total to $46.4 million; Fox Searchlight's psychosexual ballet thriller "Black Swan," starring Natalie Portman, came in at No. 9 with $8.5 million, raising its haul to $47.4 million; and the Weinstein Co. historical drama "The King's Speech," with Colin Firth, was No. 10 with $7.7 million, pushing its sum to $22.8 million.
Other awards contenders debuted well in limited release. The Weinstein Co. marital drama "Blue Valentine," starring Michelle Williams and Ryan Gosling, took in $180,066 in four theaters.
Sony Pictures Classics' British drama "Another Year," from director Mike Leigh and featuring Jim Broadbent, took in $120,390 in six theaters.
Estimated ticket sales for Friday through Sunday at U.S. and Canadian theaters, according to Hollywood.com. Final figures will be released Monday.
1. "Little Fockers," $26.3 million.
2. "True Grit," $24.5 million.
3. "Tron: Legacy," $18.3 million.
4. "Yogi Bear," $13 million.
5. "The Chronicles of Narnia: The Voyage of the Dawn Treader," $10.5 million.
6. "Tangled," $10.01 million.
7. "The Fighter," $10 million.
8. "Gulliver's Travels," $9.1 million.
9. "Black Swan," $8.5 million.
10. "The King's Speech," $7.6 million.