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If this film doesn't get nominated for an Academy Award, there is no justice. It was an astonishingly good film. The storyline unfolds piece by piece and keeps you guessing until the end, trying to figure out who this character is and what he's up to. The juxtaposition of such a dynamically humanitarian man being an IRS auditor is the first thing that piques your interest and the mystery grows from there. In order to be an excellent film, you need a good story, good screenplay, and good acting. Seven pounds has all that and more. The story was upheld by outstanding performances by Will Smith, Rosario Dawson and Barry Pepper. It's more than a touching film. It's one of those rare films that actually makes you take stock of your life and reexamine your priorities. Kudo's to all involved.