I’m generally a fan of films set inside submarines; I like it when they focus on action and avoid unnecessary romantic subplots. This one does a decent job along those lines, as Matthew McConaughey ("Tyler") and Bill Paxton ("Dahlgren") spearhead an attempt to seize the enigma coding machine from a German submarine. The start of their plan proceeds unexpectedly easily because of a disabled enemy vessel adrift in the ocean, but things change when, right at the point of success, the steering mechanism fails. Now they have to do what they can with the captured submarine and try to get back safely while carrying their valuable cargo. That won't be simple; the torpedoes are out of order, the ship is barely functional, and their adversaries are aware of their location. Setting aside the historical inaccuracies – at least until the brief captions appear at the end – it’s a reasonably entertaining adventure with plenty of action sequences, some underwhelming computer-generated imagery, and an acceptable cast performing the required patriotic roles. There are moments when the film creates a genuinely tense atmosphere, showing how dangerous life could be confined in a small space hundreds of feet below the water's surface—particularly when someone above is releasing depth charges. It’s something you can watch, but it’s also pretty unremarkable.

Source on TMDB