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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."

I am glad I don't live in Frostbite Falls because I might shiver at the thought of such a complex and clever film as PENNIES FROM HEAVEN. Made with a massive 1980 budget of $22 million and all of it up there on the screen, this genuine masterwork is one of the great unappreciated and misunderstood films of its day. The biggest hurdle the film could not overcome (then) was the casting of comedy stars in Art Deco darkness. Steve Martin had just scored a bullseye in the wild comedy THE JERK. For mainstream audiences to even then turn around and slightly embrace the sad loneliness of PENNIES' aching melancholy is impossible. PENNIES' failed and was consigned to misfire history. Today in 2005 this film deserves to stand with CHICAGO or even MOULIN ROUGE in its sly dark new century crowd pleaser theatrics. It is a film for this century and if audiences today have the chance to appreciate and applaud it's brilliant creative slant and dramatic spectacle, it will be a success. Possibly in the same ironic fantasy manner of THE PIRATE or YOLANDA AND THE THIEF, or LADY IN THE DARK of the 40s, ITS ALWAYS FAIR WEATHER from 1955, maybe THE BOYFRIEND of the 70s and even the original 1988 HAIRSPRAY by John Waters, PENNIES' belongs to that rare style of musical spectacle: the emotional fantasy with a dark satire core. Truly great.

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.

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."

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.