Seven year-old Albert is the son of a Las Vegas circus performer. When she is killed in a car wreck, Albert is sent to live with his mother's foster sister, Harriet Franklin, a no-nonsense businesswoman struggling in New Jersey. Albert hates it with the dour Harriet, but takes refuge in the company of Bogus, a flamboyant, gentle, loving, and altogether imaginary Frenchman. With Bogus's help, Albert can perhaps come to terms with his mother's death, and Harriet with her own loss of childhood innocence.—Jim Beaver
Whoopi Goldberg, Gérard Depardieu, Haley Joel Osment
IMDB plot
Recently orphaned, a young boy is taken in by his godmother who is shocked to realize that she can see the boy's imaginary friend: a flamboyant, French magician named Bogus.