Finding Nemo has broken animation records

The second Lord Of The Rings film, The Two Towers, is also shortlisted for the top prize at the awards, voted for by the US public.

Master And Commander, Mystic River, Bruce Almighty and Elf are among the other films to receive nominations.

The winners will be announced at a ceremony on 11 January.

Nominees are chosen by a nationwide telephone poll.

While The Two Towers was released at the end of 2002, it ran in US cinemas during much of 2003, so it will feature in the People's Choice awards while its sequel, The Return of the King, will feature at many other awards ceremonies.

Nominees for favourite comedy film were Finding Nemo, Jim Carrey's Bruce Almighty and Elf.

Favourite dramatic film nominees were The Two Towers, Master and Commander and Mystic River.

Other People's Choice nominees, for individual performers and musicians, were announced last month.

They include Julia Roberts and Mel Gibson in the best actress and actor categories.