It's almost impossible to pull off something like this, it could so easily be too sentimental, or precocious; but actually the director Mark Levin has trodden a fine line with aplomb. His two stars, Josh Hutcherson and Charlie Ray, playing characters aged 10 and 11 respectively, are very well cast and the invention in the script and the situations never flags. It shows you these two children experiencing a proto-romantic love, a bit like Annie Hall for youngsters, as the cover quote says; Manhattan is far better shown than in most adult films, as they go round a lot on a scooter, so you do get a tour, if from a slightly lower height. The adult parts are also very well cast - the boys' parents, in the throes of a divorce but still living under the same roof; a Chinese karate expert he imagines in his life having seen him in a video game, and his actual karate teacher. They all hit just the right note. The film has a slightly well-heeled feel, but as it's almost like a fairy tale this passes almost unnoticed. The truths are adroitly handled, but its real asset is getting the wonder of first love while couching it in comic terms. I imagine it would probably appeal more to adults than children, if only because there is a lack of the fantasy visuals that children regard as indispensable. However younger viewers may like it even so!