Scanning the all-time box office at IMDb, there are 388 films listed that have grossed $100 million in the U.S. (not adjusted for inflation).
A grand total of 10 films or 2.6% were directed by a woman.

Of the top ten, Nancy Myers (above with Jack Nicholson) holds #1 – What Women Want – and #5 – Something’s Gotta Give.
Why did the Mel Gibson comedy make so much money? Perhaps men went to see it for a definitive answer, but were ultimately disappointed when they didn’t get one.
THE LIST
Position. Director – Movie (Year). Gross – Rank All-Time Overall
1. Nancy Myers – What Women Want (2000). $182.8 – #101
2. Betty Thomas – Dr. Doolittle (1998). $144.1 – #174
3. Mimi Leder – Deep Impact (1998). $140.5 – #182
4. Amy Heckerling – Look Who’s Talking (1995). $140.1 – #183
5. Nora Ephron – Sleepless in Seattle (1993). $126.6 – #239
6. Nancy Myers – Something’s Gotta Give (2005). $124.5 – #248
7. Penelope Spheeris – Wayne’s World (1992). $121.7 – #257
8. Nora Ephron – You’ve Got Mail (1998). $115.7 – #291
9. Penny Marshall – Big (1988). $114.9 – #295
10. Penny Marshall – A League of Their Own (1992) $107.4 – #327
amounts are in millions of dollars.
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The two most recent women nominated for a directing Oscar each grossed in the forties with their films.
Sofia Coppola – Lost in Translation – $44.5
Jane Campion – The Piano – $40.1
IMDb doesn’t list the gross for Lina Wertmüller’s Seven Beauties, the other film with an Oscar-nominated woman helmer.
Source: IMDb