The book Two Towers tells the story of the broken Fellowship and how they overcame the odds and became partially reunited through the hand of Fate and good fortunes. The movie Two Towers is a breathtaking spectacle that has a similar title and set of names… but which butchers and rearranges the entire book until the source plot is all but unrealised.
One of the biggest issues is with the rearranging of several important locations. One is that Fangorn Forest seems to pop up all over the gap of Rohan, including in the middle of the rocky moors (i.e. the scene with the Rohirrim meeting Aragorn, Legolas, and a comedy-besotted Gimli). Another is that Osgiliath and Ithilien (which is never mentioned, for the sake of trying to cover up inaccuracy) are pretty much right next to each other, while any glance at a map and the text of the book will instantly dispell any such idea.
Granted, the scenes at Osgiliath are really cool, though they are complete fabrications with regards to the text…
I enjoyed the movie despite these and other glaring inaccuracies because while, as a fan first of the books, I was disappointed with the plot, I loved how many of the details were handled, and the extra bits with the Elves (other than when they were at Helm’s Deep, which was cool, if impossible) and Arwen. Also, the character development of Éowyn was good, although rife with other plot inaccuracies.
In short, go see the Lord of the Rings:The Two Towers as a quality film, but not if you are a diehard purist. It is a film of true beauty and a powerful vision, and in deviating so wildly from the book, it allows you to continue imagining the things in the books according to your own vision, which is often lost with other movies from books.