Watchable if nothing else, this Whoopi Goldberg vehicle doesn't reach for the stars, but instead weaves social commentary on the glass ceiling and racial prejudice into the comedy of a business whiz (Goldberg) who invents a fictitious business partner when she finds she can't advance on her own merits, apparently due to her gender and race. But the ruse becomes difficult to manage as various investors demand to meet the elusive "Mr Cutty", and Goldberg resorts to costumes and well-staged theatrics to hide the fact that Cutty doesn't exist.

Reasonable supporting cast features Tim Daly as a sleazy corporate type, ubiquitous to just about every film that depicts 'corporate America', Dianne Wiest as Goldberg's chronically under-appreciated right-hand woman, Eli Wallach as an old-school investor keen to meet the elusive Mr Cutty, and Austin Pendleton as a bookish inventor and CEO on the brink of bankruptcy until Goldberg can restore his standing. Blink and you'll miss Colleen Camp in a very minor role as a detective.

Occasional slapstick and farce, fused with the usual dry-wit for which Goldberg is accustomed, it's a studio picture with all the typical hooks and clichés, nevertheless, very mild and satisfying. And as a footnote, good to see Bebe Neuwirth in a particularly sultry role as an all-too-eager business associate to Wallach; she has a couple of scenes sans most of her wardrobe that are quite revealing.

I always enjoy Whoopi Goldberg in films, and the 1996 film "The Associate" is no exception. Based on a French film, it's the story of a Laurel Ayres (Goldberg) who is having trouble "making it" in a man's world, though she's smarter than all of them. After being manipulated and beaten out of a promotion at her old job by slick Frank (Tim Daly), Laurel starts her own company and quickly goes nowhere. She gets some help from an assistant at the old firm, Sally (Diane Wiest) and ultimately decides to make up a male associate, Robert Cutty. It works like a charm, and business is flying in the door. However, everyone is most anxious to meet Cutty, and there comes a point when she has to produce him. And when she does, he's obviously been based on Marlon Brando - the older Marlon Brando.

This is an amusing film that could have been hilarious. It does have some great moments, though, and likable characters in Goldberg and Wiest. Other fine performances include those of Daly, Lainie Kazan as a cutting columnist and Eli Wallach as a client.

The other problem I have with the film is that it is sorely dated. It's hard to believe that, while sexism still exists, Laurel would have so much trouble from the old boys' network in 1996. Sure enough, as I suspected, the film on which it is based was done in 1979. Remington Steele, a TV series based on the same premise, was produced in the '80s.

Surely in 1996, a woman of Laurel's obvious talent would have been more appreciated where she worked and could have launched a successful business without a fake male associate. Anne Mulcahy of Xerox and Ho Ching of Temasek Holdings are only two examples of such powerful executives from the 1990s.

Still, it's entertaining and fun, and a reminder that they don't make this kind of comedy anymore.

Laurel Ayres (Whoopi Goldberg) is a very competent financial analyst who is deceived by her colleague Frank (Timothy Daly) in a promotion to VP. She decides to quit her job and open her own investment company. However, being a woman, she feels difficulties to get into this type of business in Wall Street. She decides to pretend she has a male associate in her company, who would be responsible for the advices. Together with her assistant Sally (the lovely Diane Wiest), they pass through funny situations. This pretentiousness comedy recalls the plot of Mike Nichols' `Working Girl', if you consider the storyline of a competent employee who has her own merits credited to another person. The film is not regular, and Laurel Ayres sometimes is bright, but other times she behaves like a stupid. Further, in the present days, it is hard to believe such a prejudice in Wall Street. This DVD has just been released in Brazil. For my surprise, this is a 1996 movie. My vote is six.