After a near-death experience, antisocial dentist Bertram Pincus (Ricky Gervais) starts seeing ghosts as they roam the streets of Manhattan with unfinished business. One of thema deceased philandering husband (Greg Kinnear)enlists his help in matters involving his wife (Téa Leoni). Bertram complicates things by falling in love with her. It sounds like garbage, but its not, thanks to great acting work and a truly big heart. Directed by David Koepp (who played Unlucky Bastard in The Lost World: Jurassic Park), its easily his best directing job yet. The film is often funny (thanks in big part to Gervais), and it has a finale that just might get you to tear up. The movie avoids sophomoric humor and has the feel of something that couldve starred Cary Grant and Grace Kelly years ago. Its surprising that Gervais is actually a decent romantic lead.