New Year's Eve is a by the book romantic comedy brought to from the same team that made Valentine's Day. Instead of Los Angeles, the scene is NYC with the plot revolving around the traditional dropping of the ball in Times Square. Director Gary Marshall has assembled another all star cast (including a cameo by his sister Penny who delivers one of the funnier lines in the movie) who mug their way through a drippy plot. The appeal to act in this film by so many great actors like Robert DeNiro, Hillary Swank, Hallee Berry, Michelle Pfeiffer and the like must be the campy fun they must have had on the set (the closing credits with outtakes and bloopers is funnier than the actual movie). One example is Matthew Broderick making a brief appearance as a Mr. Bullerton (get it, haha) and hamming his way through his lines as a big muckety muck. The film could be worse and is a harmless way to spend two hours.