You Can Count On Me is the directorial debut of Analyze This and Gangs of New York screenwriter Kenneth Lonergan.

The movie looks at how a family tragedy affects the lives of two siblings, Sammy (Laura Linney) and Terry Prescott (Mark Ruffalo) who -at a young age- lost their parents in a car accident. Sammy is now a single mother who raises her son Rudy Jnr. (Rory Culkin) in her home town of Scottsville, New York and works in the local bank.

Knee deep in man trouble - she has begun an affair with her new, over bearing manager Brian (Matthew Broderick) and must deal with a surprise marriage proposal from her on again, off again boyfriend Bob (Jon Tenney) - Sammy's life is thrown into greater turmoil when her delinquent brother Terry (who had just done time in Florida) returns home asking for a hand out.

Planning to re-locate to Alaska with his girlfriend (Gaby Hoffman), Terry decides to stay with his sister when his pans go astray, working odd jobs around Scottsville and teaching his life wisdoms to Rudy Jnr. who is yearning for a father figure.

The contradictions found within Lonergan's lead characters help shape two very realistic, drastically different people who have forever been changed by a traumatic event in their lives. Sammy - a devout Christian - is nothing more than a sinner disguised as a saint. Terry is an irresponsible stoner and a defiant atheist who thinks he is better than everyone else, but is really scrapping the bottom of the barrel.

Both characters are very well written and extremely well played by Laura Linney and Mark Ruffalo. Linney firmly establishes herself as one of the best actresses working in Hollywood, and Ruffalo gives an excellent, career defining performance, showcasing an immense range and emotional depth.

The best actors are those who can make a big impact the smallest of gestures, and Ruffalo's performance is full of such moments, including one surprisingly touching scene where a butterfly unexpectedly lands on Ruffalo's hand, who -without a misstep - takes it in stride and continues on with the scene. It is a touching moment reminiscent of a scene between Marlon Brando and Eva Marie Saint in On The Waterfront, and the stuff that great actors are made of.

Outside of its moving performances, You Can Count On Me features striking cinematography by Stephen Kazmierski who takes full advantage of the picturesque, lush green scenery that Scottsville had to offer.

Yet above all it is Lonergan's writing and direction that left the biggest mark on this viewer. In a wonderfully written, acted and directed scene, Terry is asked by the local priest (played well by Lonergan): "Do you think your life is important?" It is a crucial question and one that sums up the moral of the film. Is your life important? What responsibilities do you have in your life? And, is the path you are on the right one for you?

These questions are asked of Terry by Sammy throughout the film, and by the films closing credits we are assured that even though Terry might get lost along the way, he will always find a way to keep his head above water and will do it his way. Great comfort should be taken in that.