Common math says that two negatives make a positive. James Paandu, which teams up Parthiban and Prabhu Deva, proves that in tamil cinema, two positives can make a negative too! Parthiban has single-handedly rescued movies like Unnaruge Naanirundhaal with his dialog delivery. Prabhu Deva too, inspite of his dismal track record, has proved that he has a good(even if stereotypical) comic touch in movies like Ezhaiyin Sirippil. Their teaming up should signal comic fireworks. But what we get is a mish-mashed storyline filled with absurdities, logic implausibilities and not enough laughs to prop up a half-hour TV sitcom.

James(Prabhu Deva) and Paandu(Parthiban) are porters. Though they were inseparable friends before (their activities here with the Mustafaa Mustafaa... song in the background is one of the few genuine laughs in the movie), there is no love lost between them now. James is in love with Renu(Renu Desai) while Kousalya(Kousalya), a mute, has feelings for Paandu. The owner of a chit fund company('Nizhalgal' Ravi) hires James to 'steal' a bag of money from himself so he could abscond with the money. But his manager('Thalaivasal' Vijay) hires Paandu to steal the bag from James. When James and Paandu lay their hands on the money, they become friends again and decide to split the money. But the chit fund owner is found murdered and they become the prime suspects.

Director Chelvaa has thrown logic to the wind in the name of comedy. Things happen solely to move the storyline and have no basis in reality. For instance, both heroines disappear for a long time while Parthiban and Prabhu Deva find the money and go on the run. So, when the need to have heroines arises (for what else but duets?!), Kousalya miraculously shows up at the church where the two are hiding while they run into Renu(in a bridal gown) on one of the roads where she is running away from a forced marriage! The background of neither of the heroines is even mentioned anywhere.

Chelvaa has to understand that a few 'kadi' jokes do not make a movie. And that is all that this movie has going for it. Parthiban and Prabhu Deva trade 'kadi' jokes by the dozen. A few of them are funny and effective (like the 'petti's they ask each other to carry when they dream of becoming rich and Parthiban's advice to Prabhu Deva while they are are on the run) but the majority of the jokes fizzle out. So, sitting through the entire movie with the two heroes valiantly trying(but failing) to make us laugh is a rather tedious experience.

The movie tries to introduce sentiments and suspense towards the end but neither of it is very effective since the 'kadi' jokes never go away. So we have Mouli crying over his dead son, Prabhu Deva emotionally choosing friendship over love and other suspects being introduced in the murder. One of the suspects is a nice surprise but the real murderer is obvious a mile away due to poor development of the character.

Parthiban and Prabhu Deva perform their trademark roles and neither of them is strained much. Kousalya plays a mute but her imaginary encounters with Parthiban give her a chance to play a bold and talkative character that is different from the timid ones she usually plays. Renu Desai doesn't impress. No one stands out in the rest of the cast. S.A.Rajkumar, who seems to be quite popular and proficient these days, has some nice tunes. Though not particularly pleasing to hear, they are not too much of a torture either.

The title itself is a rather clever take on James Bond whose first movie was Dr. No. That's exactly what you should say if someone offers you a chance to see this movie. A big NO!