Marking Gibson's and Foster's second collaboration since 1994's Maverick, it follows Walter Black, a depressed executive, who hits rock-bottom when his wife kicks him out of the house.

The film received mixed reviews from critics who praised Foster's direction and performances of the cast but found the premise absurd.

He gets emotionally attached to Norah, feeling that she is repressing her desire to express herself regarding her brother's death, but his father's actions with the beaver puppet embarrass him.

[8] The Beaver had its world premiere at the South by Southwest film festival on March 16, 2011, where the Los Angeles Times reported that it was given "a relatively warm embrace".

[10] Entertainment Weekly and several media outlets[11][12] reported that the film's box office performance was a "flop" with a haul of only $4,890 per theater against its production budget of $21 million (not including marketing costs).

[15] The distributor Summit Entertainment had originally planned for a wide release of The Beaver for the weekend of May 20; but, after the initial box office returns came in, the company changed course and decided to give the film a "limited art-house run".

[6] Michael Cieply of The New York Times observed on June 5, 2011, that the film had cleared about $1 million, making it a certified "flop".

[17] Before its release, much of the coverage focused on the unavoidable association between the protagonist's issues and Mel Gibson's own well-publicized personal and legal problems, including a conviction of battery of his ex-girlfriend in March.

The consensus reads, "Jodie Foster's visual instincts and Mel Gibson's all-in performance sell this earnest, straightforward movie.

[21] Roger Ebert gave the film two and a half stars out of four, saying, "The Beaver is almost successful, despite the premise of its screenplay, which I was simply unable to accept.