From Mike the Movie Man:

The Cat in the Hat. (D+) This is one movie that should never have been made. Yes, it will probably bring in a pretty penny for the studios, but Theodor S. Geisel, aka, Dr. Seuss, has got to be rolling over in his grave. The film tries to be something for everyone, but ultimately it is neither appropriate for the kids, nor appreciated by adults. Unlike movies with mass audience appeal such as Shrek, the adult humor in this movie is not presented simultaneously with the kiddie humor. So when an adult joke is lobbed out there, the adults in the audience are laughing and the kids are left to question and focus on what was so funny to the adults. Not good. And if you just want to see it for the adult humor, sans the kids, don’t bother. The adult humor is few and far between. As for the acting and the voices, Sean Hayes was passable as Mr. Humberfloob and the voice of the fish. Amy Hill was pretty good as Miss Kwan, the baby sitter. Alec Baldwin was annoying as the neighbor Quinn. Mike Myers had a few humorous moments, but was mostly trite. And Kelly Preston, as the mom, did not stand out at all. Thing One and Thing Two were mildly amusing for about 2 minutes. All in all, whoever thought they could bring to life a cutesy rhyming children's storybook was smoking too much kitty litter. I would not even recommend this one when it comes out on video/dvd.