Where the Money Is is a 2000 American crime comedy-drama film directed by Marek Kanievska, written by E. Max Frye, and starring Paul Newman, Linda Fiorentino and Dermot Mulroney. The film, a box office failure, was Newman's second-to-last live-action theatrical release, though he would continue doing award-winning voice-over and live action television work for a number of years. It has also to date been Fiorentino's last theatrically released film.