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July 20 (Reuters) - The S&P 500 and the Dow touched new highs at the open on Wednesday, extending a record-setting rally, after Morgan Stanley and Microsoft reported strong quarterly results.
The Dow Jones Industrial Average was up 52.8 points, or 0.28 percent, at 18,611.81.
The S&P 500 was up 5.72 points, or 0.26 percent, at 2,169.5.
The Nasdaq Composite added 24.25 points, or 0.48 percent, to 5,060.62. (Reporting by Tanya Agrawal; Editing by Savio D'Souza)