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The movie house has called into question its rival's claims to have set a new record in its first six days release on the world box office.
Disney said it had made $251 million (£126.9 million) outside North America and $404 million (£204.4 million) overall.
However, Steve Elzer, corporate communications chief at Sony, rejected the claim in an unusual release to the media.
He began: "While Disney and the filmmakers of Pirates of the Caribbean: At World's End deserve their due on a remarkable opening worldwide, there are some irregularities in their claim regarding record-setting.
"There are at least two territories - Italy and France - where Buena Vista International opened the film on Tuesday - in essence adding a seventh day of grosses into Pirates' 'six day record.'"
Elzer appeared to claim that, on a similar measure, its recently-released Spider-Man 3 did better than Pirates.
"For the record, Spider-Man 3 grossed $418.1 million in its first seven days of release worldwide with $256.7 million generated from territories overseas."
Disney has so far offered no comment and official figures are due to be released in coming days.
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