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NEW YORK -- The umpteenth indie variation on that most dependable of genres, the caper movie, Myles Connell's debut feature is notable not for tough-guy dialogue or stylishly delivered violence but rather for its vivid acting and evocative sense of atmosphere. Featuring Christopher Walken in one of his most effectively understated performances in years and a surprisingly affecting turn by Cyndi Lauper, "The Opportunists" is ultimately too low-key for its own good, but it offers some mild pleasures along the way.

Walken plays Victor Kelly, an ex-con and reformed safecracker living with his grown daughter (Vera Farmiga). He is attempting to eke out a living as an auto mechanic in Queens, N.Y. Unfortunately, his repair skills aren't on par with his nefarious ones, and his lack of income becomes all too relevant when his elderly aunt (Anne Pitoniak) is forced to move out of her comfortable nursing home to another one in, horrors, Staten Island.

One day, a personable young man named Michael (Peter McDonald) shows up at Victor's doorstep, claiming to be a long-lost relative from Ireland. Michael is not quite what he seems, though, and Victor is soon recruited by him and a couple of guys from the neighborhood (Jose Zuniga and Donal Logue, the latter the star of "The Tao of Steve") to take part in one last score. Despite the objections of Sally (Lauper), his loyal girlfriend and the owner of the local tavern, Victor trains for the job with the help of a more up-to-date safecracker (Tom Noonan). Needless to say, the caper proves more complicated than expected.

"The Opportunists" is less interested in "Rififi"-style suspense than it is in character study, and it succeeds nicely. Walken, playing a character who actually resembles a human being for a change, delivers a subtle and touching turn that clues you in to every one of Victor's myriad frustrations. Lauper, also underplaying, is equally moving as his put-upon girlfriend. And every one of the supporting performers, including such vivid character actors as Olek Krupa and Noonan in smaller roles, register with an utter authenticity.

Filmed on location in Queens and Brooklyn, the film also benefits from a visual verisimilitude that makes it easy to believe that these characters have never left their respective neighborhoods.

THE OPPORTUNISTS

First Look Pictures

Producer: John Lyons

Director-screenwriter: Myles Connell

Executive producers: Jonathan Demme, Peter Saraf, Edward Saxon, David Forrest, Beau Rogers

Co-producers: Martin Fink, Richard E. Johnson

Editor: Andy Kier

Director of photography: Teo Maniaci

Production designer: Debbie De Villa

Music: Kurt Hoffman

Color/stereo

Cast:

Victor Kelly: Christopher Walken

Michael Lawler: Peter McDonald

Sally Mahon: Cyndi Lauper

Miriam Kelly: Vera Farmiga

Pat Duffy: Donal Logue

Jesus Del Toro: Jose Zuniga

Mort Stein: Tom Noonan

Running time -- 89 minutes

MPAA rating: R...