Somewhat predictable but deserving better praise, THE FIRST 20 MILLION IS ALWAYS THE HARDEST works because we care about the characters in this movie and it is very funny and entertaining. This is due in part that it was co-written by Jon Favreau (SWINGERS) with a script that has some thought and wit behind it compared to many low-brow comedies. Also, it is exec-produced by Harold Ramis (ANIMAL HOUSE, CADDYSHACK, STRIPES, GHOSTBUSTERS). Andy (Adam Garcia--BOOTMEN)is very likable as the high tech ad exec who leaves a high profile job in Silicon Valley to join a research and development/think tank company. He hand picks a team of creative and intelligent (but socially inept) engineers to create a "99 dollar personal computer" only to discover that the the assignment was given to him only because the company needs a tax write-off. In other words, the company expects that it can't be done. Instead, they invent a computer that uses no monitor and keyboard, only interaction with hologram icons. The special effects are pretty good in these sequences. Then, the movie shifts gears with the predictable corporate takeover twists and turns as they find their invention taken from them. However, these sequences are intriguing as they are a topical (yet satirical) look at today's headlines of troubles in the high tech industry especially among the dot-com companies. Jake Busey (tv's - SHASTA MCNASTY) as Darrell once again plays one of his patented support characters as one of the misfit engineers, and Enrico Colantoni (tv's JUST SHOOT ME)plays the evil corporate executive,Francis Benoit, out to steal their invention and get the profits. Lastly, Rosario Dawson (PLUTO NASH) as Alisa plays the down-to-earth artist and love interest to Andy. Overall, a decent comedy with great casting, a plausible inventive high-tech concept, good production values and issues that reflect the real world.