This movie is a re-write of the 1978 Warren Beatty movie, "Heaven Can Wait", but it is written for the stand-up comedic style of Mr Rock. The premise remains the same: Lance Barton, (Rock) is taken before his life time is up and works a deal with God's representative, Mr King, to come back to earth as someone else. As in Beatty's movie; he chooses the murdered Charles Wellington, a rich white man, all because he fancies Sontee Jenkins (Regina King) who happens to turn up at Wellington's house during the murder. The role of Mrs Wellington and her lover suffers in this remake and the idea to turn an aged white multi-millionaire into a stand up black comedian who tries to woo Sontee simply does not work. Also the intercuts used to show Rock as Wellington and then as the real 'white' Wellington, fail miserably. Improvements could have been made to the original Beatty plot - which in itself did not masterfully portray the life-after-death idea - but they certainly were not to be found in "Down To Earth".