This movie is genuinely enjoyable; it's become one of those Christmas films I find myself wanting to watch repeatedly throughout the years. My list of movies like that isn’t very long—it includes titles such as A Christmas Story and It’s a Wonderful Life. By the way, Peter Billingsley, who played Ralphie in A Christmas Story, has a grown-up part in Elf. The writing occasionally pushes things too far, which led to some awkward moments for me, but it's not serious enough to matter and is easily overlooked. There’s plenty of humor, touching scenes, and visual jokes. I appreciated the rapport between Will Ferrell and Zooey Deschanel, and it was a pleasure to see Ed Asner and Bob Newhart—true legends—in the roles of Santa Claus and the head elf. James Caan and Mary Steenburgen are believable as Elf’s potential new family in New York City. The movie doesn't have a great deal of substance, and that isn't really its goal. It’s an excellent choice for watching with friends or relatives. The film is unlikely to upset anyone, and you can chat comfortably because the plot doesn’t require intense focus. In fact, many people will probably be able to say the lines right along with what’s happening on screen.

Source on TMDB