Funny, funny, funny and funny! This is the only word to define this lively comedy starring to James Belushi and Charles Grodin and directed by a master as Arthur Hiller. The pasted 80's were the best years for the American comedy, started to the later John Belushi till to the Chevy Chase's `Flecht' came to the Bill Murray and Dan Aykroyd `Ghostbusters' the entertainment industry had generated a great lot to funny comedy, that it's true many funny movie are do still now, but the elegance and intelligence in the old movies are insuperable and unequalled. `Taking Care A Business is a comedy that it's do in the early 90's but it include all the 80's funny spirit thanks to a fast script and a professional directed to Arthur Hiller, but also thanks to the two leading players Belushi and Grodin two great comedians and also two great actors(You can see them in many drama movie). Belushi is surprising in his naturalness and expressiveness, he succeeded to give at his character a reality dimension where it's very believed his carefreeness and his `live a day at the time'. Grodin is very funny and professional in the measured and unlucky business man. The story is easy and simple in fact it's based to the classical Hollywood theme `the guy changed'. A rich business man Spencer Burns, lost his precious note-book where there all his life during a business travel, and this note-book is found to a likely jail man Jimmy Dworsky (Belushi) that he's escaped for see the baseball macht of his favourite league. Naturally the lucky fugitive take the place to the Spencer. You can not consider this movie as a great movie or a social flick with many reflection, but you must see the movie only for that's it's, a long and crackling unity to funny and laugher. And if I see under this aspect I give to the movie a good 8 to rate.