The off-spinner removed openers Marcus Trescothick and Michael Vaughan in his testing opening spell before England reached 97-2 at stumps on the second day in reply to Sri Lanka's first-innings total of 331.

Graham Thorpe was batting on 20 with Mark Butcher (15).

Trescothick (23) and skipper Vaughan (24) scored freely against pace to put on 56 for the opening wicket before Muralitharan struck twice on a turning pitch to restore balance in the closing session.

The spinner had left-handed Trescothick caught behind trying to push and then bowled Vaughan with a gem of a delivery.

The England captain tried to pad the ball away, but it spun sharply and went between the batsman's legs before hitting the stumps.

Muralitharan was also in the limelight as a batsman in the afternoon session, smashing an entertaining 38 to help his team reach a competitive total after mid-innings hiccups.

Sri Lanka were struggling at 239-7 following fast bowler Andrew Flintoff's double-strike before Muralitharan led a fightback with his 37-ball knock which included one six and four boundaries.

England were frustrated by the Sri Lankan tail-enders as the hosts scored 92 for their last three wickets.

Kumar Dharmasena (27) and Chaminda Vaas (22 not out) also chipped in to help the hosts cross the 300-mark.

Vaas put on 40 for the eighth wicket with Dharmasena and as many runs for the last wicket with Muralitharan.

Sri Lanka's defiant lower-order batting also neutralised England's early advantage given by Flintoff.

The England fast bowler dismissed Thilan Samaraweera (45) and Upul Chandana (21) in successive overs to reduce Sri Lanka to 239-7 after the hosts had resumed at 138-4.

Kumar Sangakkara (71) had earlier enhanced Sri Lanka's chances of reaching a big total with his 13th half-century in 31 Tests before Flintoff grabbed two wickets off three balls in his incisive morning spell.

Samaraweera was caught behind edging a Flintoff out-swinger, while Chandana was trapped leg-before by a ball which came in sharply off the pitch.

Fast bowler Richard Johnson was the other wicket-taker in the morning session when he trapped left-handed Sangakkara leg-before playing across the line off his first delivery with the second new ball.

Sangakkara, 39 overnight, hit one six off Giles and nine fours in his 141-ball knock.

Giles ended the Sri Lankan innings when he had Muralitharan caught cutting by wicketkeeper Chris Read for his fourth victim.

Flintoff took three wickets, off-spinner Gareth Batty two and Johnson one.