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Poignant, heartfelt and achingly subtle, Shopgirl will be a welcome tonic to anybody who has suffered such recent Steve Martin stinkers as Looney Tunes: Back In Action and Cheaper By The Dozen 2. Adapted from his own novella, this bittersweet tale centres on a lowly LA sales assistant (the radiant Claire Danes) forced to choose between Martin's suave millionaire and Jason Schwartzman's scruffy oddball. With visuals, score and production design to die for, the result oozes class from every pore.

The title refers to Mirabelle Buttersfield, a shy twentysomething from Vermont who watches life pass her by from behind the glove counter at Saks. An aspiring artist struggling to pay off her student loan, she's a little shopgirl lost in the big city - until she meets Ray Porter (Martin), a wealthy entrepreneur who sweeps her off her feet with expensive gifts and courtly solicitude.

"WRY HUMOUR AND MELANCHOLY TONE"

Compared to Ray, Mirabelle's other admirer Jeremy (Schwartzman) - a geeky slacker who dreams of making it big in the music amplifier business - doesn't stand a chance. Or does he? Love moves in mysterious ways in Anand Tucker's film, whose wry humour and melancholy tone make it an affecting mix of Lost In Translation and Martin's earlier LA Story.

Okay, Steve might be too old and paunchy to convince as a romantic lead, while a farcical subplot involving Danes' slutty pal (Bridgette Wilson-Sampras) feels out of step with the sophisticated mood. Still, you'd need a hard heart not to be sold on this beautifully handled glove affair.