"Hot Millions" is a delightful comedy that is made even better by the presence of the marvelous cast assembled for it. The movie is a tribute to the genius of Peter Ustinov, who wrote the screen play and appears as the key figure of an enterprising embezzler. The movie, directed by Eric Till, doesn't show signs of having dated as terribly, as some others from that period.<br /><br />At the center of the action is a friendly man, Marcus Pendleton, who, before being released from prison, fixes the income tax forms for the warden, who is amazed of the refund he is owed by the government. Marcus, who is a genius at numbers, sees opportunities where others wouldn't. He starts working for a firm that uses the latest computer for its accounting, but Pendleton is a resourceful man who finds a way to take advantage of the system and establishes different phony accounts in different parts of the continent.<br /><br />Marcus is assigned a secretary, who also happens to have a flat in his building. The inept Patty is seen working as a bus fare taker who manages to make a mess of everything. How she lands a job as a secretary is beyond comprehension, but things are never the same in the office when the creepy Willard Gnatpole decides to go after her, but have no fear, Patty's heart belongs to Marcus, who is an accomplished pianist and she is a flutist and they make beautiful music together.<br /><br />The best thing in the film is Peter Ustinov. He clearly understood how Marcus should be played and runs away with the film. Mr. Ustinov gives an assured account of the embezzler. The excellent Maggie Smith is also at her best with her take on Patty, the kind woman who adores Marcus and who proves to be a genius herself when it comes to investing the money she finds in Marcus' pockets.<br /><br />Karl Malden is perfect as the American in charge of the corporation. Bob Newhart also appears as Gnatpole, the man who desires Patty, but can't get her to reciprocate. The marvelous Robert Morley is seen as Caesar Smith, whose identity Marcus has assumed. Cesar Romero appears also in a cameo role as an airport customs inspector.<br /><br />"Hot Millions" will delight everyone looking for a fun time in the company of that unsavory, but charming character, Marcus Pendleton.