Michael Douglas is Steven Taylor a wall street tycoon who needs access to his wife's trust fund in the worst way. Gwyneth Paltrow is Emily Bradford Taylor who is bored with her marriage but has found a very acceptable lover as a marital supplement. When Steven finds out about the lover he reacts in an unexpected way. He hires the lover to kill his wife. 

This unexpected approach creates the plot for the perfect murder. The glitches and imperfections and improvised changes Steven has to contend with create the entertaining movie about this almost perfect murder plot.

Based on Dial M for Murder the unexpected plots twists are what make the movie worth watching. The acting is good. The story is good. The movie is well crafted and directed so that it makes for an entertaining evening but not a perfect murder.