After last summer's MEET DAVE, it wouldn't be hard to picture Eddie Murphy being forced to reprise his DADDY DAY CARE role, replacing Cuba Gooding, Jr. from DADDY DAY CAMP in DADDY DAY COLLEGE. However, Murphy gets a fresh start in IMAGINE THAT as estranged husband and father Evan Danielson, who has inexplicably become the patsy of a sham Native-American shaman in the Denver investment firm Evan's headlined for nine years. Somehow, Evan's daughter Olivia's binkie blanket (or "goo-gaa," here) and her four imaginary royal friends put Danielson back on the winning track. I was able to relate to the over-the-topness here, as I once had to race half a mile across a shopping mega-mall to retrieve my own son's tattered binkie remnant from the the shadows below the back seat of a new black pick-up truck he'd crawled through while it was on display in the mall's horse-track-sized center aisle. Couple this nostalgia with IMAGINE THAT's perfect placing of the Beatle's song "Nowhere Man" (performed here by Landon Pigg) and the film's refusal to tuck Evan neatly back in bed with his estranged Mrs. Danielson, and this offering earns an above-average mark.