The closest any film has got to the magic figure before was when Harry Potter and the Philosopher's Stone was released in the US, which took $90.3m, or £61.5m.
Tobey Maguire is the star of the movie, which is based on the Spider-Man comic book, and a sequel to the film is already being worked on.
But Spider-Man's record may not last long, because Star Wars Episode II is released on 16 May, and is tipped to sell millions of tickets too.