"Millions" is a children's story about what money does to both inspire and corrupt people. Director Danny Boyle ("Trainspotting") initially brings a buoyant visual flair to this tale of two Liverpudlian boys who have lost their mother and shortly come into a sack of stolen cash. Damian (Alex Etel) believes he's being advised by saints who help to guide him in making the right decision in dispensing the loot. His older brother, Anthony (Lewis McGibbon), is more inclined to keep it. Meanwhile, their father--and most of the new suburb they've moved to--are clueless about the nature of their acquisition.

The picture has a peppy, try-it-on spirit until the script develops some problems with credibility. For example, it's a little hard to believe that two boys handing out gobs of money wouldn't raise eyebrows. Furthermore, the film has a treacly conclusion which becomes morally questionable. "Millions" may be visually rich but it's poor in logic. Starring James Nesbitt, Daisy Donovan and Alex Etel. Directed by Danny Boyle. Written by Frank Cottrell Boyce. Produced by Andrew Hauptman, Graham Broadbent and Damian Jones. A Fox Searchlight release. Drama. Rated PG-13 for brief strong language. Running time: 97 min.