It is one of the best films I've seen this year, which proves that low- budget films can be as good as lavish Hollywood ones. Of course, it is an homage to Ken Annakin's "Across the Bridge" (1957), which, in its turn, was an adaptation of Graham Greene's short story. It also has a banker who commits embezzlement and flees to Mexico, even though the banker in the newer film is a much more likable person - at least, Aidan Quinn makes him that. Both bankers achieve redemption in the end, but in very different ways, and this is where all the similarities end. Aidan Quinn, Mario Van Peebles and Andy Garcia are very good matches for their roles; actually, the whole actors' ensemble is impressive. Somebody described this flick as an action movie; in fact, it is not, even though tension builds up towards the end. Another reviewer doubted that the FBI budge could make such a profound impression on Mexican police and mercenaries; my take on it is, it surely can, especially if you don't forget that the events take place very close to the US border. Overall, it is a very good film, and I was pleasantly surprised with its quality (which includes camera work). It comes highly recommended.