Acclaimed by both Percy Hammond and Brooks Atkinson as one of the most interesting plays that have graced the News York stage in this year when there has been a flood of meritorious productions, "Dinner at Eight," which opened at the Music Box last month, has not been esteemed too highly. The work of another of those fruitful Kaufman-Ferber collaborations, the play has set before the audience the intensely interesting elements that make up a dinner party at the home of Mrs. Oliver Jordan. "Just a small party. Lord and Lady Ferncliffe will be here, two dear friends of ours. Yes. Dinner at Eight." Built on a frame similar to Grand Hotel and staged by Sam Harris who has almost outdone Herman Schumlin in elaborate settings, the piece gets under way in the Park Avenue apartment of Mrs. Jordan, shifts to Oliver Jordan's downtown oillce, then to the home of the Packards, and back again to the Jordan's

The author's have taken a perfect segment of life in their selection. There is Dan Packard, the unscrupulous business man, self-made, of course, who continually remains the audience that his bad manners are traceable to the Montana mining camp. There is his wife, a check-room girl, beautiful, cheap, pampered, dumb, who is the cynosure in the boudoir scene. Then the authors proceed to fill out the play with servant side. The villainous, sleek chauffeur, Ricci, the apex of the triangle completed by Dora, and Gustave, whose continental manners embroll the kitchen in a melee with the carving set, which ruins the lobster aspic, the piece de resistance of the dinner. There is the dissipated motion picture actor, living on dreams of the past, played in a heroic manner by Comway Tearle; there is the dissipated motion picture actor, living on dreams of the past played in a heroic manner by Conway Tearle; there is Paula Jordan, beautiful daughter, smitten by an unfortunate love for the star. All the guests who are invited have unfortunate dealings with one another before the fatal night. An elaborate suicide by gas, the ruin of Jordan's fortune, the estrangement of Packard and his wife, the detection of an affair between Mrs. Packard and Dr. Talbot lead up to the grand anticlimax--the Forncliffes cannot attend the dinner in their honor.

After their first raptures the critics acted a little shamefaced and attempted to withdraw some of the praises they had strewn in the hot haste of their first love. They discovered that there was nothing original here, only six or seven glittering stars perfectly cast, good lines, and a swift-moving plot, worked up with great care. But there is no denying that seldom has New York seen such a complete and balanced piece of drama.

Constance Collier takes the honors for the best acting. She is the woman in the play who is wealthy, careless, good-humored, who knows everybody, has seen every place, and is still amusing. Conway Tearle is the hardened man about town whose crusted cynicism almost dissolves under the influence of the love of Marguerite Churchill, who interprets the role of Paula Jordan. He gives one of the most brilliant performances as a during ever seen. Max Kane, who plays a minor star, gives a convincing impersonation of the stock go-between. Ann Andrews, who wears the clothes of Mrs. Oliver Jordan surprisingly well, does not measure up to the standard set by Judith Wood in the part of Kitty Packard. "Dinner at Eight" will be one of those plays that one will have to see eventually.