February 2, 1999 -- "Waking Ned Devine" is a tale of good-natured larceny from Ireland that explores the lighter side of the same question raised in the heavy, dark drama "A Simple Plan."

The question is, how far will people go when they are confronted with the temptation of easy money? In the case of "A Simple Plan," three men come across $4.4 million of stolen money in a plane crash. In "Waking Ned Devine," two men find a multi million dollar winning lottery ticket belonging to the recently deceased Ned Devine.

The two men, Jackie O'Shea (Ian Bannen of "Braveheart," who played the leper) and Michael O'Sullivan (David Kelly) conspire to keep the money. The scheming O'Shea get's O'Sullivan to pose as the deceased lottery winner, Ned Devine. The two plan to split the winnings.

Of course, things get complicated, when a man from the lottery comes to verify that the fake Ned Devine is who he says he is. O'Shea decides he has to let the rest of the small town in on the plan and ask them to be participants. For a share of the loot, the rest of the town, except for one greedy soul, agrees to the plan.

The plan requires much scurrying around, including several hilarious scenes with nude and semi-nude men driving around on a motorcycle. The relationships begin to change between the townsfolk when money is introduced into the mix. Bannen (who is actually a Scot) and first-time actor Kelly, are wonderful in their roles, and there is a solid supporting cast as well. Writer-director Kirk Jones does a fine job of advancing the story in a lively manner.

The moral of the story is not as clear as it is in "A Simple Plan," or in "The Treasure of the Sierra Madre," either. The effect of the money in the little town is to level the playing field for two suitors interested in the same girl. For most of the people, the money means security, and the ability to buy more drinks at the tavern. The one person who isn't satisfied with the money is dispatched in a very convenient, and funny manner. The story does not delve deeply into the corrupting influences of wealth, but then, it is a comedy, not a tragedy. This film rates an A.

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