Lonergan does an excellent job of bringing his story to life. The Screenplay is well written and intelligent, and offers some real insight into the human condition by embracing the very flaws and foibles of which we are all endowed, and which we all must deal with in one way or another in our own lives. It's an engrossing, emotionally gripping film that presents very real characters and situations, and one of it's strengths is in the honesty, of not only the actions, but the "reactions" of the people playing out the drama. And it's that genuine sincerity at the core of the story that makes this film so effective and believable. Well directed and acted, it's quite simply an affecting and memorable film.

Laura Linney has never been better than she is here, and deservedly received an Oscar nomination for her performance as Sammy. She has a thorough grasp of the character that makes her real-- this imperfect woman and mother coping with the stress in her life and just trying to do the best she can and what she thinks is right. Her portrayal acknowledges Sammy's strengths and vulnerability, as well as the fact that people change and relationships evolve; that what may have been right for her a year ago isn't necessarily what she needs today. Sammy is a complex character, and Linney convincingly takes her through a wide range of emotional levels that evokes empathy for her and makes her someone you care about.

Terry is a complex character as well, a young man with a good heart, lacking perhaps some personal direction, but whose biggest fault may be that he cares too much and feels too deeply. And Ruffalo plays him perfectly. Like a young Brando, he hits every note just right in bringing Terry to life. He has a natural, charismatic and extremely engaging screen presence, and he is absolutely terrific in this role. He's a gifted actor from whom we can expect great things in the future.

Also giving a solid performance is the always reliable Broderick, who admirably continues to take some career chances with roles such as this one, as he did with the part of the teacher, Jim McAllister, in "Election." In both cases, they are ordinary yet flawed characters who are not necessarily ingratiating in any way, but as played by Broderick they are at least people to whom one can definitely relate.

The supporting cast includes Ken Lonergan (Ron), Gaby Hoffman (Sheila), Kim Parker (Rudy Sr.'s Girlfriend) and Josh Lucas (Rudy Sr.). With "You Can Count On Me," Lonergan delivers a tender and poignant story with something of a wistful ending, the impact of which is enhanced by the very reality of it's characters and situations. And there are humorous moments, as well, that evolve naturally from the story, just as they do in real life. In the end, this is transporting drama with which many will be able to identify, for the roads it travels are the same ones many of those who see it will have been down themselves.

The superb cast includes the always fantastic Laura Linney, who deserved every accolade she received for this performance, and Mark Ruffalo, who was unjustly ignored by the same circles. They play Sammy & Terry, a brother and sister who, orphaned as children, have grown up taking completely different paths. Sammy has remained in their hometown in the house they grew up in, living a life of routine and being a straight & narrow single parent to her 8 year old son (wonderfully played by Rory Culkin). Terry has become a slacker, allowing himself to commit only to the joys of pot and trouble. When Terry comes back to ask his sister for money... their 2 worlds inevitably, and humorously, disagree.

The fantastic supporting cast includes Matthew Broderick as Sammy's tightly-wound boss, Jon Tenney as her sweet but somewhat boring boyfriend, and Director Kenneth Lonergan himself as the town clergyman.

Sit back and watch this extremely entertaining movie... I think you'll agree that you will experience laughter, anger, and maybe even a tear or two.

The DVD includes a 10 minute interview with the cast & crew, director commentary, and the original theatrical trailer.

Terry (Mark Ruffalo) and Sammy Prescott (Laura Linney) are a brother and sister who have shared a unique bond ever since their parents died in a car crash years ago. Sammy is now a single mother who works at a bank in a small New York town, while her brother has become something of a ne'er-do-well'a leech and a freewheeler who's constantly hitting his sister up for money. After a long absence, Terry comes home to visit'and that sets the film in motion.

There are no jarring plot twists, no unrealistic turns of character, no ridiculous leaps of logic to bring this scenario to a tidy resolution. 'You Can Count On Me' is too intelligent to treat these characters as anything less than human beings, and too honest to resort to the coy emotional pandering that passes for today's 'family' dramas. What the film does, with a display of patience and restraint that is almost stunning in its rarity, is sit back and observe these people interact. Blessed by Lonergan's uncanny ear for realistic, articulate dialogue (no cliched soundbytes or glib one-liners here), 'You Can Count On Me' plumbs such intimate depths of truth, humor and drama you feel positively grateful for being allowed to share in these people's lives.

That's due in no small part to the two central actors, who create a sibling relationship that's so painfully funny and real it has to be seen to be believed. Linney has had diabolical supporting roles in other films ('The Truman Show' and 'The House of Mirth'), but it took a small little movie like this to reveal the full expanse of her powers. Her acting is seamless, touching upon so many different nuances, and with such little effort, that it's easy to underestimate the consummate skill behind it. Make no mistake; this is one actress we will be seeing plenty more of, and I wouldn't be surprised if Ms. Linney won a rackful of Oscars in the future to compensate for the one Julia Roberts stole from her. No less impressive are Ruffalo, whose performance drew comparisons to Brando--Brando, for heaven's sake--and Rory Culkin, as Sammy's son.

Watching Lonergan's film, I was reminded of Mike Leigh's masterpiece 'Secrets and Lies,' which similarly dealt with an entire spectrum of human emotions using the gentlest of approaches. Lonergan is a very different filmmaker, but just as sure-footed. One of his many masterstrokes is to withhold until the end the true meaning of the title, which at first glance might seem unnecessarily drippy. It isn't. Only in a final scene as poignant as it is understated do we fully understand the title's significance, and the full meaning of what Lonergan has imparted to us through this beautiful, bountiful film.