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Although central to the plot, precise details about 'The Process' of Joe Ross (Campbell Scott) are never actually revealed, but this is only appropriate in a picture whose title refers to an age-old confidence trick. Ross is sure the Process will make him, and the company for whom he works, very rich indeed.
Company boss Klein (Ben Gazzara) certainly seems chuffed enough, treating Ross to a weekend break on a Caribbean island, but is continually elusive when talk turns to money, and Ross worries that he's about to be ripped off. But who can he rely on? Secretary Susan (Rebecca Pidgeon) seems beyond reproach because she's so obviously smitten with him. Suave jet-setter Jimmy Dell (Steve Martin) - a man he's not long known - is the man filling his mind with worry, but he seems firmly on Ross' side. And best friend George Lang (Ricky Jay) is a company lawyer.
A subtle, cunning yarn from writer/director David Mamet, carried off superbly by its cast, with Scott ideal, Pidgeon quirky and Martin better than he's been for quite some time.
As long as no-one's sprung the ending before you watch, this movie unravels in entertaining and intriguing fashion.