Black stand up comic, Lance, is accidentally sent to heaven, assuring them of their mistake he is promptly sent back down to earth, but in the body of an ailing white millionaire. With his new found wealth, if without his good looks, Lance sets about realising his dreams, but being as this is the third outing for this particular story (Heaven Can Wait) he can't escape a few lessons in morality, love and life. Down To Earth is an enjoyable enough comedy, but let's pray Rock isn't gobbled by movie mediocrity the way Pryor was.