Though far less known than other fantasy films such as Here Comes Mister Jordan or Topper, The Cockeyed Miracle is a delightful little piece of whimsy that will please those who enjoy lighthearted "back from the dead" comedies. It's definitely fluff; there's nothing of any real consequence in Miracle, despite talk about family bonds and responsibility. But it's handled in such an appealing manner that most viewers won't care bout the lack of weight. Karen de Wolf's screenplay (based on George Seaton's play) gets a great deal of mileage out of the fact that the ghost of the recently-deceased Frank Morgan is decades younger than his prematurely-deceased father Keenan Wynn. This could have gone nowhere fast, but Morgan and Wynn play it for all its worth and make an asset out of it. As a matter of fact, these two marvelous character actors are largely responsible for Miracle's success. Sure, S. Sylvan Simon has directed with a surprisingly deft touch and keeps the film moving at a good pace. But it's Morgan and Wynn that add the imagination to Miracle -- aided by Cecil Kellaway as Morgan's not-to-be-trusted still-living partner. Gladys Cooper also does quite well, and Audrey Totter certainly makes the screen look prettier whenever she appears. Miracle is a sweet, often very funny way to pass the afternoon.