For those of you who have not seen the Hitchcock classic "Dial M For Murder" on which "A Perfect Murder" is based, let's just say they are two equally suspenseful films that are in many ways similar but in many more rather different. I enjoyed this film's interesting plot twists and found Paltrow's performance stunning. A lot of people don't see her as a real actress, but in this movie she turned in magnificent and convincing acting. I commend the makers of "A Perfect Murder" for playing on Hitch's 50's masterpiece, and adding their own unique touch to this heartpounding suspenser. Rating: B