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the more I am amazed. It is the film that Chicago could have been were it not for its irony. I never saw the BBC original, but fondly remember Potter's "The Singing Detective." I can understand that Hoskin's Cockney optimism would fit Pennies' lead character to a tee, but Martin gives us a hint of the fragility of the song pusher's world, like Willy Loman, out there on a shoeshine, and for Martin, a song.

The film is innovative and definitely not your father's musical, and the songs, done up not in 1981 over-orchestration but in that tinny sound of early vinyl, just blow me away. After I saw it, I went searching for Follow the Fleet just to see 'Face the Music' in reel time.

This film will not be everyone's cup of tea. It is one of those movies that I say works best when you begin with "Once upon a time."

An Americanized adaptation of the six-part 1978 British miniseries, underrated director Herbert Ross' brilliant PENNIES FROM HEAVEN was a huge commercial flop in US when originally released. Audiences of 1981 did not seem to understand the concept of a depression-era musical, where the actors lip-synch to original recording from the in 1930s in elaborate fantasies that are far removed from the actual world in which they inhabit. Though extremely unconventional, this device is absolutely heart-wrenching as the dreariness of the real world breaks away to the brightly-colored, perpetually optimistic fantasy land that only lives in the lyrics of popular songs. It is the eternal agony of the dreamer that is expressed; the cold reality that leaves us destined to reach for the sky, but doomed to walk the earth.

This leaves the film's cast with a difficult task, as they must not only contend with their dramatic art, but also be well versed in a variety of demanding dances and highly disciplined choreography. Comedian Steve Martin is far from the first choice to portray the downtrodden protagonist in any film, but the actor acquits himself expertly in both the film's demanding dance and drama. Mousy Jessica Harper delves into her eternally repressed character so deeply that one is never certain where one stops and the other begins; a triumph of form for any thespian. Renowned dancer Vernel Bagneris is mesmerizing as the film's most ambiguous character, and his density-defying dance to Arthur Tracy's heartbreaking rendition of the title song is one of my favorite moments in any film.

Even more impressive is tough guy actor Christopher Walken's then-unexpected prowess on the dance floor, as he delivers a riotously funny and surprisingly sexy striptease to Irving Aaronson's "Let's Misbehave." In this sequence, Walken pulls off the difficult hat trick of satisfying both seasoned viewers and film neophytes, while still managing to leave both groups wanting more. Best of all, however, is the lovely Bernadette Peters in a superb, Golden Globe award-winning performance. Never before has Peters' slightly tarnished Kewpie-doll personae been better utilized, and the actress' transformation from repressed schoolmarm to hardened prostitute feels both stunningly and horrifyingly real.

Herbert Ross and his creative team manage to bind all of the pieces together into one seamless collage of lost hope, forced optimism, and never-ending desperation. Gordon Willis' cinematography is never less than completely awe-inspiring, and the combined efforts of top-drawer art and set direction and Bob Mackie's seemingly authentic period costumes helps cement the look and feel of desolate decade that the film represents. Over all films in every genre, PENNIES FROM HEAVEN would be a likely contender to receive my vote for the single most underrated film masterpiece of the last twenty years. It exudes all of the contradictory joy and heartbreak that the movies offer, and serves it all up in one stunning presentation.

If you are truly interested in seeing this film, please read the review written by Pauline Kael, who with her unique voice, says everything I am about to try to say, perfectly. This may not be a movie for everybody. First, you may have to have some patience for musicals. And secondly, you may have to have patience for complex people and their problems. I have watched this movie with two friends, and the first yawned everytime the actors opened their mouths to lip sync the beautiful and strange Depression era songs. The second found the role played by Steve Martin heartbreaking, and could not watch the entire film. But I think this movie can be extremely rewarding, and have found myself watching it a least once a year for the past few years. I think the Depression makes an excellent back round in this bittersweet story of blind optimism, and this movie greatly inspires my imagination. I imagine the whole U.S. as it was in the early part of the century, filled with millions of dreamers, greedy for sex and love and money, just like people are now, only now most people have a shot at a least one of those things, and during the depression, beautiful and hopelessly empty dreams were everywhere, as poverty crushed lives right and left. Steve Martin and Bernadette Peters are as connected and magical together as they are in the Jerk. In fact, everything I love about The Jerk is what I love about Pennies From Heaven. Some of the musical sequences are breathtaking, particularly a dance number performed by Christopher Walken ! And the subtle beauty of the last song sung by Steve Martin, I don't know how to describe it. In closing, this movie is not for everybody. But I know I am not the only person out there who will see this movie as the unique gift that it is. Please give it a shot.

When Herb Ross opened "Pennies From Heaven" during Christmas of 1981 it met with harsh press and public indifference. Many concluded the musical was dead.

But "Pennies," like Bob Fosse's "All That Jazz" released two years before, is a key transitional work that juxtaposed the cynicism of the '70s to the exhilaration and escapist fantasy of its buoyant Depression era score.

Steve Martin ran the risk of alienating his fan base by trading in the "Wild and Crazy" guy for the brooding, unfaithful Arthur Parker. But he's a revelation. And what a dancer!

It was no surprise when audiences stayed away.

By all means watch it today, particularly on the new widescreen DVD release. You'll walk away with a greater appreciation of Christopher Walken, Bernadette Peters and especially Steve Martin.

It makes it so much harder to watch this major talent wasting himself in such tripe as "Cheaper by the Dozen" and "Bringing Down the House."

I saw "Pennies from Heaven" in the theater and I've seen it several times since. It has always been an unsatisfying watch. It's just too downbeat. Director Herbert Ross and company deserve an E for effort but the movie doesn't work as well as it should. Steve Martin's character is just too unlikable. The misery he spreads is just too much. The movie does look great. The set design and costumes are terrific. The musical numbers are very good. "Pennies from Heaven" jerks the audience from one extreme to another. It's often an uncomfortable movie to watch.