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Director Barry Levinson attempts to repeat the success of several recent, low-budget British imports such as The Full Monty (1997), Waking Ned Devine (1998), and Saving Grace (2000) with this comedy about a pair of prison barbers trying to make a success of a hairpiece business in Northern Ireland. Colm (Barry McEvoy), a Catholic, and George (Brian F. O'Byrne), a Protestant, are friends who toil away in a lackluster job cutting the hair of convicts in a prison for the insane where Colm's girlfriend Bronagh (Anna Friel) also works. When the two lads hear of a prisoner nicknamed The Scalper (Billy Connolly), they learn that he was the only seller of hairpieces in the country, and decide to begin crafting their own toupees for sale as a way to start their own business. As they ply their wares through the war-torn country, the friends are not above using their respective religions to make sales, but competition soon arrives in the form of Toupee or Not Toupee, a rival company, and a race. 2000 TM & 2000 DREAMWORKS LLC. ALL RIGHTS RESERVED