GEORGE A. ROMERO'S LAND OF THE DEAD — ** 1/2 — Simon Baker, John Leguizamo, Dennis Hopper; rated R (violence, gore, profanity, vulgarity, brief sex, brief nudity, brief drugs, racial epithets).

In "George A. Romero's Land of the Dead," the zombies are as much the good guys as any of the other characters. True, they attack — and often eat — the human characters, but they only do so to ensure their "survival."

Obviously, Romero is trying to make a point by "humanizing" his flesh-eaters and "dehumanizing" the others. All of the films in his "Living Dead" trilogy (which, with this film, has expanded to four) contain satirical elements and other pointed observations.

And of course, this being a Romero zombie movie, it's heavy on violence and gore. That means it should definitely not be viewed by younger or more impressionable audiences. It's an acquired taste . . . so to speak.

"Land of the Dead" describes the territory outside Fiddler's Green, a luxury high-rise run by an eccentric millionaire named Kaufman (Dennis Hopper). His tenants, as well as the less-fortunate people who live in the surrounding slums, rely on mercenaries like Riley (Simon Baker) to provide them with needed supplies (mostly food and medicine).

Unfortunately, a mercenary named Cholo (John Leguizamo) has stolen Riley's heavily armored attack vehicle, nicknamed "Dead Reckoning." And now he's threatening to blast the city unless Kaufman pays him off.

Meanwhile, the zombies outside appear to be gaining some sentience. Led by Big Daddy (Eugene Clark), they've begun to mount an attack on the city's outer walls.

The film's haves-vs.-have-nots theme is reminiscent of John Carpenter's 1988 cult hit "They Live," and its post-apocalyptic scuzziness recalls Carpenter's "Escape From New York." "Land of the Dead" is not always successful with that approach, and the curiously cheery ending feels like something that was forced on Romero by the studio.

But it doesn't disappoint in the way of visceral thrills, and for a reportedly low-budget affair, the effects are pretty gruesome. And the cast appears to be having fun — especially Hopper, who's clearly delighted to be in B-movie territory again.

"George A. Romero's Land of the Dead" is rated R for graphic zombie violence and gore (as well as shootings and explosive mayhem), frequent use of strong sexual profanity, some crude humor and references, some brief sexual contact, brief female nudity, brief drug content (references), and use of racial epithets. Running time: 96 minutes.

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