Shares of the world's first big computing company jumped 7.65 percent, after the company reported quarterly revenue beat.
Dow 23,000 is the fifth time the index hit a thousand-point milestone since Trump was elected in November.
The S&P and the Nasdaq also notched opening records on gains across the board.
"It's clear what stocks have celebrated this year, and that is the global growth rebound and hopes for USA tax cuts, along with a year of still massive QE from the European Central Bank and BoJ".
Shares of the largest USA health insurer UnitedHealth touched a life high and was last up 6.3 percent, after the company reported a stronger-than-expected profit and raised its full-year earnings forecast. "All the news is positive".
JPMorgan Chase and Bank of America led gains in bank stocks, tracking a climb in U.S. Treasury yields, which benefits banks.
Hopes of US tax reform have received a boost lately after the House passed a $4.1 trillion budget. The report, due at 2:00 p.m. ET (1800 GMT), will likely show if inflation pressures are accelerating.
The Dow Jones Industrial Average was up 29.42 points, or 0.13 percent, at 22,986.38, after briefly hitting the 23,000 mark earlier.
Second, unlike the S&P 500, which is a market-cap-weighted index, the Dow is a price-weighted index. Shares of the American health care company soared 5.58 percent.
Declining issues outnumbered advancing ones on the NYSE by a 1.02-to-1 ratio; on Nasdaq, a 1.10-to-1 ratio favored decliners.