During a rainy day, and while their mother is out, Conrad and Sally, and their pet fish, are visited by the mischievous Cat in the Hat. Fun soon turns to mayhem, and the siblings must figure out how to rid themselves of the maniacal Cat.

Filled with double entendres and potty humor, this Cat falls flat.

'The Cat in the Hat' has mixed to negative reviews. Mike Myers' Cat is criticized as unfunny and unsettling. Crude humor and inappropriate content for children are common complaints. The film deviates significantly from the original Dr. Seuss book. Visual style and set design receive some praise, though often overshadowed by negatives. Unnecessary characters and subplots are frequently faulted. A few reviewers appreciate the film's humor and absurdity.