Jimmy Dworski {James Belushi}has two days to go before his release from prison {he's a car thief you see}. Upon hearing a contest on the radio to win two tickets to see the Chicago Cubs in the World Series, he promptly phones in a wins the tickets. But after unsuccessfully haggling with the vengeful warden {Hector Elizondo}for early release, Jimmy breaks out of the big house and stumbles upon the treasured Filofax of advertisement executive Spencer Barnes {Charles Grodin}. As Spencer stumbles around a broken man without his Filofax, Jimmy starts to live the high life as Spencer Barnes.

Well it's not really an out and out buddy movie till the last quarter, something that some writers have failed to mention. The preceding three quarters of the film follows the two role switch protagonists as they go about their merry/miserable ways respectively. Sounds like Trading Places eh? Well yes, that's because it is really. Here in lies the problem with Taking Care Of Business {AKA Filofax}, it's been done far better before and director Arthur Hiller and writers Jill Mazursky/J.J. Abrams either hadn't the nous, or the need, to at least instill some much needed deviation from the formula of such movies. So in the pantheon of role swap comedies, Taking Care Of Business is pretty much little league. So with that in mind it's something of an unexpected surprise to find it's actually very likable, thanks to the spirited turns offered up by Belushi & Grodin.

Belushi here was on the back of buddy buddy comedies Red Heat & K-9, which, like or loath them? Garnered a cult fan base and showed Belushi to have an appealing comedic charm that people could warm too. Grodin had done the quite excellent Midnight Run with Robert DeNiro three years earlier, so both men were in familiar territory and both deliver entertaining contrasts of character. Belushi does his street wise child in a mans body act whilst Grodin lays on the softly spoken, anal whiner for maximum impact. The result of which just about stops the uninspired script from sinking the movie. Anne De Salvo, Loryn Locklin, Stephen Elliott, Veronica Hamel & Mako are in support, with Locklin not only providing a truly sexy moment, but also playing off Belushi's ebullience rather well.

With some nice gags, genuinely funny scenes, and its two enjoyable leads, Taking Care Of Business is just about worth giving your time to. But any expectation of a new and interesting slant on the Prince And The Pauper theme will only end up in crushing disappointment. 6/10

Jim Belushi is fun in one of his most engaging roles: Jimmy Dworski, a car thief and die-hard Chicago Cubs fan who escapes from prison in order to attend a pivotal World Series game. Along the way, he happens upon the forgotten Filofax organizer belonging to uptight, ambitious Malibu executive Spencer Barnes (Charles Grodin). The whole weekend ahead of him, Jimmy first figures to return the organizer (a combination wallet and daily planner) to Spencer and collect the reward advertised inside. Instead, he ends up pretending to *be* Spencer for the weekend, leading to the expected wacky mishaps as unwary people expecting a different sort of behaviour from this Spencer character get something else entirely.

Although quite predictable, formulaic, and overlong (the script is by Jill Mazursky (daughter of Paul M.) and J.J. Abrams (his earliest screenwriting credit)),"Taking Care of Business" is indeed a cute comedy that travels far on Belushis' easygoing charm and the perfectly cast Grodin. Spencer will have a long road towards meeting this temporary nemesis, enduring some hardships, while Jimmy will enjoy this brief opportunity to live in the lap of utter luxury. (That Malibu mansion is a wonder to behold.) Entertaining side characters also help a lot: Anne De Salvo as a persistent, annoying, but endearing old school chum of Spencers', Mako as a tough Japanese businessman, Stephen Elliott as Spencers' ailing boss, Hector Elizondo as the weaselly prison warden, Veronica Hamel as Spencers' fed-up wife, the enticing Loryn Locklin as the boss' daughter, Ken Foree as a convict, and 'Star Trek' universe actors Gates McFadden and John de Lancie, as employees in Makos' company.

The picture is silly, and reasonably amusing, and may not exactly be very believable, but it serves as a good diversion for people who aren't demanding something of substance. One does feel good for the unlikely lead duo when all is said and done.

Naturally, the title invites the expected use of the classic Bachman-Turner-Overdrive hit tune.

Seven out of 10.

No football this weekend, so what are you going to do? I didn't feel like driving an hour to see a flick on the big screen, so I scoped out this little comedy. I am certainly glad i did because it had the right combination of stars to make it really funny.

James Belushi was perfect as the con out of water looking to see the Cubs in the World series. he looks like a con and really carried the film as someone who was just stumbling through impersonation another.

That other was Charles Grodin, the perfect person to play a tight-assed executive who was more in need of a blow-job than anyone I know.

Add a wacky Anne De Salvo, Hector Elizondo as a perfect warden, and Mako, and you have the makings of a good movie. A quick peek at Loryn Locklin, and I do mean quick despite the movie;'s "R" rating, and it's all good.

It all worked out great in the end as you would expect.

Check it out.