Millions MPAA Rating: PG Entertainment: +3 Content: +2 1/2

Shortly after his mothers death, seven-year-old Damian Cunningham (Alex Etel) receives a gift from God when a suitcase stuffed with British pounds falls out of the sky. After he shares the cash with his nine-year-old brother, Anthony (Lewis McGibbon), the two spend the money in very different ways. With only a week before Englands conversion to the euro will make the pound worthless, religious Damian looks for poor people who need the money while materialistic Anthony uses the money to gain power and prestige. As the brothers face a dilemma of what to do with so much money in such a short time, they discover that the bag of millions has attracted danger to their door. When their father (James Nesbitt) and his girlfriend (Daisy Donovan) find out about the cash, the complications increase.

Millions is a movie about kids that raises hard questions about money, death and faith. Damians desire to help the poor is a challenge to the financial values of the rest of the family, who hunger for their own gain. The boys struggle to accept the death of their mother and Damians search for religious answers raises questions of faith. Though the films answers about life after death are questionable, they do open the door for dialog about what happens after we die. The criminal who wants to recover his lost cash may frighten younger children, but older kids should enjoy the movies imaginative story line and suspenseful twists and turns. The film loses 1 acceptability points due to some scary plot elements, mildly crude language, a scene with implied sexual activity between the boys father and his girlfriend, and a scene where the boys curiously view a web site for womens bras.

Preview Reviewer: Suzanne Keffer
Distributor: Fox Searchlight Pictures