Three stars

For as much as the writings and illustrations of Theodor Seuss Geisel ("Dr. Seuss") entertained and enchanted the imaginations of generations of children, his storytelling magic has been elusive to filmmakers. At least that has been the case with live-action features.

The film versions of Geisel's "How the Grinch Stole Christmas" and "The Cat in the Hat" were abysmal failures, no doubt because both alienated audiences, disappointed children and parents and seemed bereft of the gentler sensibilities and lightheartedness that defined Geisel's literary endeavors.

But with the newest incarnation of a Geisel work, "Dr. Seuss' Horton Hears a Who!," all is right again in that very unique world of Dr. Seuss.

Based on the 1954 book of the same name, "Horton" is about a very happy-go-lucky pachyderm (voiced by Jim Carrey) who resides in the jungles of Nool. During a particularly warm day, Horton is splashing around in a shallow pool when a speck of dust floats by on a breeze.

From that dust mote comes the tiniest of sounds, which to Horton's large but delicate ears sounds like a cry for help. Upon further inspection, Horton discovers that on this dust mote is the land of Who-ville, and its denizens definitely are in dire need of assistance.

The Mayor of Who-ville (voiced by Steve Carell) explains to Horton that his world has become dislodged from its original home (a daisy) and now needs to find a new base. Believing that "A person is a person, no matter how small," Horton attempts to help the residents of Who-ville by moving them to a safe sanctuary.

Unfortunately, Horton's fellow jungle residents are not as finely attuned to hearing the voices from Who-ville and perceive Horton's claims of an unseen community with just a bit of skepticism. None moreso than Kangaroo (voiced by Carol Burnett), a small-minded, intolerant, self-appointed community watchdog.

As the voice of conservatism, conformity and her own sense of family values, Kangaroo finds Horton's exclamations to be potentially destructive social influences on the jungle's status quo. Thus, Kangaroo works to lead an inquisition against Horton and his perceived heresies.

At the same time, the Mayor of Who-ville is beset with his own set of problems. Professionally, the community's board of directors has no faith in him, and on a personal note, neither does his family.

Ninety-six daughters, one son and only one bathroom leaves the Mayor as a man in constant crisis. Add to this that the Mayor's son, JoJo, doesn't speak, and it's no wonder he is in a tizzy.

Where "Horton" succeeds and "Grinch" and "Cat" failed is that directors Jimmy Hayward and Steve Martino truly understand their source material. Their story, themes and even their computer-generate, 3-D animation resonates with the spirit that defined the work of Dr. Seuss.

There's no bathroom humor here, nor any mean-spirited sarcasm. The computer-generated animation brings life to Seuss' illustrations in ways that live action can't.

Even the stars who lend their voices to the proceedings do so with balanced takes on their characters as opposed to over-the-top histrionics. CBS correspondent Charles Os-good, for example, delivers his lines as the film's narrator with just the right touch of whimsy and sincerity.

And although some (such as anti-abortion activists and theologians) have tried to attach symbolic significance to Horton's tale, Hayward and Martino show it for what it is -- a sweet story about a big-hearted elephant who does the right thing.