It is rare that a family film is both visually sophisticated and emotionally nuanced. MILLIONS, the fantastical tale of two British brothers and the large sack of cash literally dropped onto them from the sky, is just that - a multi-layered, majestic feast for both the eyes and the mind. Young brothers Anthony and Damian Cunningham, whose initial response to their unexpected fortune is a Robin Hood-esque spree of charity, have only one week to spend their 265,000 British pounds before their nation switches over to the Euro. Though the premise may seem trite or predictable, unexpected details - including Damian's ability to see visions of saints and the recent death of the boys' beloved mother - add complexity to the story. As the 7 and 9 year old Cunningham brothers, lead actors Alex Etel and Lewis McGibbon prove to be those exceptional child actors who are appealing without being precious and their understated, mature performances add gravity to a largely whimsical film.<BR>Danny Boyle, the director best known for stylishly violent films TRAINSPOTTING and 28 DAYS LATER, might seem an odd man to helm this comparatively innocent movie. However, Boyle's visual and narrative gifts turn out to be perfectly suited to this modern day fable, adding much-needed flavour to a genre that is all too often ignored by cinematic talents.