Thief Mike Daniels (Albert Finney) plans to break into the biggest bank in England for one last haul. His team sets up a false office in order to interview architects with the idea they can coax the suitable candidate into mapping out their underground digging job. Down-on-his-luck American Stephen Booker (Martin Sheen) seems to be the ideal candidate for the job, but he scoffs at the idea of being a criminal. That is until he finds out his wife (Susannah York) reallllly wants to start up her interior decorating business. OH NOES! So he descends (literally) into a life of crime in order to finance her dream. The "loophole" of the title refers to the fact they will break into the vault through the ground and set off a motion detector, but when the cops arrive they will see no one inside the bank and think it is glitch. I'm a sucker for bank heist pictures for some reason and this one definitely falls into that category. Unfortunately, while it has a great cast and is well made, it really takes no risks. There is some tension in the final third as rain starts to flood the sewer system and the men must rush to get out, but even that is handled rather mundanely. Sheen also sticks out like a sore thumb and it is easy to believe the role was written for a British fellow (his wife is a Brit after all) and then changed to an American to increase potential markets. Still, it is worth a look at least once if you loves you some men digging in confined spaces.