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My wife rented "The Ultimate Gift" this weekend and we watched it with my parents. I had never heard of it before but it was a decent movie. Life lesson / tear jerker / family type of movie.
Abigale Breslin who was the girl in "Little Miss Sunshine" did a great job again in this one. James Garner also was his classic self.
I would recommend renting it and seeing it once. It's predictable at times and the message was tad bit "Bible-ish" but decent enough to watch. I'd give this movie a C+. For people looking for a "moral" family film, this movie is for you and you won't be disappointed.