— I don’t believe in hell. I believe in unemployment, but not hell.

Tootsie has a lot of fun with its plot complications; we get almost every possible variation on the theme of mistaken sexual identities. The movie also manages to make some lighthearted but well-aimed observations about sexism. It also pokes satirical fun at soap operas, New York show business agents and the Manhattan social pecking order. And it turns out to be a touching love story, after all — so touching that you may be surprised how moved you are at the conclusion of this comedy. —  Roger Ebert, 1982.