I haven’t laughed this hard in a long time. I mean…deep, hearty laughs. Maybe it’s Ricky Gervais…who I like a lot from The Office (The “Brit” version) and HBO’s Extras. Maybe it’s Greg Kinnear, who I also love and find very funny, though here he’s playing straight man to Gervais’ comic persona. The story, like most comedies, in simple…Gervais undergoes a near-death experience while under anesthesia, which in turn gives him the ability to see dead people…all of whom want him to help them with their problems. But, the core of the film provide the audience with original, witty dialogue, great humorous moments and strong comic performances by all…including Tea Leoni, who always has a good knack for sharp comic timing. Like I said, the ending is nothing special…so clichéd it’s lame. But, I think the beginning and middle of the film make up for its lackluster ending. Basically, this is an intelligent comedy I think you’ll enjoy.