May 20, 1998 12:00 AM

“The Practice” made perfect last week, grabbing its second largest audience ever (23.08 million), according to the latest Nielsen ratings. The biggest rating attained by the legal show came after its Super Bowl broadcast in January 2000 (23.8 million). Second to “ER,” the ABC show is second only to NBC’s “ER” as the most-watched one-hour drama episode of the season. In other ratings news, the first day of “Live! With Regis & Kelly” showed a real upsurge in viewership. On Monday, the first day new cohost Kelly Ripa sat alongside Regis Philbin, the syndicated daytime program earned its best overnight ratings in the top markets since its first day without Kathie Lee Gifford last summer. (The rating is the percentage of the nation’s estimated 100.8 million TV homes. Each ratings point represents 1,008,000 households.) The primetime Top 10 for Feb. 5-11:

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