|Budget: $25m||Financed by: Paramount; Spyglass Entertainment; Motion Picture Production GmbH & Co. Ertste KG|
|Domestic Gross: $10,727,683||Domestic Distributor: Paramount|
|Overseas Gross: $1,574,536|
In 2001 Paramount tapped two German tax shelter funds worth $1.1 billion to finance their slate of films and coin from the Motion Picture Production GmbH & Co. Ertste KG fund went to Abandon and Spyglass Entertainment also co-financed. Spyglass also took international rights to the Katie Holmes vehicle in Japan and Germany. Spyglass, which was based at Disney at the time, had Disney handle rights in Latin American, Asia, the UK, and Australia. Paramount took on domestic distribution. Edward Zwick was originally set to direct, but he stepped down and screenwriter Stephen Gaghan took over directing duties and Abandon received terrible reviews and audiences gave the pic a hateful D cinemascore. Paramount opened Abandon in 2,341 theaters and it took in $5,064,077 opening weekend and declined 53.6% the following weekend to $2,348,345 and was out of release with a poor $10,727,683 — leaving Paramount with about $5.8 million after theaters take their percentage of the gross, which leaves most of their P&A spend in the red. Spyglass/Disney dumped the film straight to video or television in most overseas markets and the few territories it found a theatrical release, it pulled in a mere $1,574,536. Gaghan rebounded with his second directing effort Syriana.