Stephen Chow (Chow Sing Chi) is the son of a very rich man.  At school he is cruel to all the other children and is lazy during class because his father owns the school.  A visit from the gorgeous girl next door causes problems when she turns out to be the wife of an important Japanese Triad.  Chow witnesses a murder and men are dispatched to kill him.  He is seriously injured when the Triads blow up his house and only his brain and lips remain.   There is only one hope, the mad professor at the school can make him a new body for $60million.  Combined with a new computer chip that allows him to mould his body into anything, Chow sets about to take revenge.

Marketed as the Chinese equivalent to 'The Mask', 'Sixty Million Dollar Man' is a mediocre comedy that relies on special effects to try and push it above the bar.  Sadly though, it never quite reaches the heights it aspires to, mainly due to the short running time that sees a heavy reliance on very basic slapstick humour.  There are a few pluses in the form of the film's main premise of a morphing man, but even this is barely used and only one really amusing scene involving a toilet left a lasting impression (toilet humour some might say??).

Whilst the idea may be a promising one, there's no escaping the fact that 'Sixty Million Dollar Man' is a lazy and relatively unfunny outing for all concerned. Perhaps with a little more time and attention it may have succeeded, but it looks like Wong Jing's insatiable appetite for a quick buck strikes again.