Very funny. Very entertaining. Very well done movie. Excellent acting and a lot of fun. I enjoyed it. Whoopi Goldberg is perfect in the part of a financial analyst who seems to get no where in a man's world until she creates an maginary partner only to find that the imaginary partner--a man--is taking all the credit for her hard work. I thought the idea and the concept were imaginative and well done. Dianne Weist is perfect in her part as is Tim Daly. You know a movie is funny when Lanie Kazan is in it--remember her as Freida in the Nanny. I recommend The Associate for all. It's a family film as well and you will be glad you saw it!!!