"Beau-Père" is not a skin flick, though the cover of the DVD and VHS would make you think otherwise. Yes, it's about a very taboo topic, to say the least - the sexual relationship between a 40-ish piano player and his 14-year-old stepdaughter - but the great Bertrand Blier, who explored similar territory in "Get Out Your Handkerchiefs" eases the unease by doing the unthinkable and turning the movie into a screwball comedy.<br /><br />Well, that's what we think, at first. Remi (played magnificently by Blier favorite Patrick Dewaere), not unlike Humbert in Nabokov's "Lolita" tells us of his tragic plight; after his wife dies tragically, he is left with his stepdaughter, Marion (Ariel Besse). Uncomfortable with the new rift in the household, Marion childishly assumes the "mother" role and takes on all motherly duties - including seducing her stepfather. Remi refuses, but there is danger lurking in Marion's pubescent body and puppy-dog eyes. Not realizing this danger, he eventually gives in.<br /><br />Of course, giving into his stepdaughter is a mistake that plunges both Remi and Marion deeper and deeper into misery. Even Marion's real father suspects a mutual sexuality between them and, in one of the film's more heartbreaking moments, completely dissolves his obligation as a father and OKs the incestuous affair. Remi and Marion, then, are not so much connected by their sexual bond, but by the fact that they've both been abandoned by the people they love. There's no real question about where the affair is going, but the tragedy lies in who gets hurt the most. The final image of the movie may haunt me forever.<br /><br />The movie is obviously not for all tastes, but it should be said that the sex is never gratuitous. In fact, it seems almost distracting when compared to what Blier really wants to get across - the divide between adolescence and adulthood and how seemingly frivolous sexual encounters can ruin lives forever. And, like "Hankerchiefs", the movie somehow provides some truly funny moments. "Beau-Père" is Bertrand Blier's masterpiece and a film that should be seen by all connaisseurs of intelligent, challenging cinema. 10/10