Eddie Murphy is back; surrounded by cute kids in a film sure to appeal to young children and their parents, certainly to anyone who has faced a childcare dilemma.

Yes, there’s potty humor, but where it’s most appropriate¾ with potty training. Why this film earned a PG for language escapes us…there’s nothing offensive. The MPAA must have been thinking of another Eddie Murphy film.

Charlie Hinton (Murphy) and his best friend Phil (Jeff Garlin) are downsized out of their lucrative marketing positions. Kim (Regina King), Charlie’s wife is set to go back to work. Suddenly, their plans to enroll their four-year-old in the prestigious (read outrageously expensive) Chatman School hit a big snag. Run by the daunting Miss Harridan (Anjelica Huston), the school has a staid, no nonsense approach to education. No fun either.

"Daddy Day Care" is born when Charlie and Phil decide that since they’re at home anyway, they can keep the kids, and take in a few others as well, to help make ends meet until they find new jobs. How hard can it be?

Identity issues¾ one kid speaks only Klingon from watching "Star Trek," obviously a whole lot more than he should, and another dresses only in full "Flash" regalia, complete with mask¾ sugar rushes, and no academic focus, leave the guys clueless and the kids disadvantaged. Charlie and Phil get it together by utilizing one of the tools of the trade in marketing, the focus group. They ask the youngsters what they want. Painting, storytelling, to discover stuff while they have fun, and even good food.

Marvin (Steve Zahn), the mailroom guy at the ad agency, makes the connection with the kids right away, when he delivers Charlie and Phil’s last paychecks. He’s never grown up and away from the comic books and super-heroes. Who knew he could speak Klingon?

Enrollment drops at Chatman, as Miss Harridan snarls, "You can’t compete with fun." Playing her character to the hilt, Anjelica Huston may get typecast. She appears on the screen and immediately your jaw tightens; you know she’s a meany.

Not a great movie, but a welcome reprieve for Murphy, after a few disastrous outings lately. Some good laughs and humorous criticism of childcare options are poked at here. Regina King is delightful as the understanding wife, and Steve Zahn corners the market on zany brainy. Stick around as the credits roll for Murphy’s trademark outtakes, especially the precocious Khamani Griffin, who plays his son Ben.