It must have taken a lot of imagination for the makers of "Imagine That" to believe there was actually a full-fledged movie behind its limited, decidedly low-tech concept.

No matter, the shiny, family-friendly trifle cobbled together by writers Ed Solomon and Chris Matheson ("Bill & Ted's Excellent Adventure") and director Karey Kirkpatrick ("Over the Hedge") proves funny and charming, at least until the "is-that-all-there-is?" of it kicks in.

Fortunately, the picture's not-so-secret weapon, star Eddie Murphy, gives this uneven effort a reason for being.

And, as is often the case with his lesser comedies -- not to mention his better ones -- he's the most entertaining thing in it.

As Evan Danielson, a divorced workaholic who bonds with his 7-year-old daughter Olivia (adorably played by Yara Shahidi) when her imaginary friends become his invisible business advisers, Murphy is his usual creative self.

True, he sometimes mugs and steps completely out of Evan's supposedly tightly wound character. But when he's on top of his game, particularly during several virtuoso comic sequences, you remember why Murphy earns the big bucks.

However, while "Imagine That" is clearly intended for kid audiences, the film's focus on financial adviser Evan's high-rolling job and its related investment-speak seems like an odd choice to engage the tykes.

And did anyone really think youngsters would be tickled by Evan's Native American-lite company rival, Johnny Whitefeather (Thomas Haden Church), whose pompous, pseudo-mystical blatherings are given a confounding amount of attention?

In addition, though children may relate to Olivia's obsession with her purple security blanket (whose nickname, the "Goo-Gaa," inspires some of the film's bigger laughs), as well as to her earnest, one-sided chats with three pretend princesses and their queen, the fact that we're never literally taken into her fantasy world -- she only tells Evan what she "sees" -- feels like a rather large and curious cheat.

Don't be fooled by that fairy dust on the movie's poster; it stays on the poster.

Despite an overly broad third act, one can't fault the film's message of family unity, underscored by a memorable use of the Beatles' "All You Need Is Love."

After hearing Yara's smile-inducing rendition, you may never sing it the same way again.

Imagine That MPAA rating: PG (for some mild language and brief questionable behavior)

Running time: 1:47.

Starring: Eddie Murphy (Evan Danielson); Yara Shahidi (Olivia); Nicole Ari Parker (Trish); Ronny Cox (Tom Stevens); Thomas Haden Church (Johnny Whitefeather).

Directed by Karey Kirkpatrick; written by Ed Solomon and Chris Matheson;

Produced by Solomon and Lorenzo di Bonaventura.

A Paramount Pictures release.