When a woman is killed in a car wreck, she leaves behind a husband and a daughter by an exhusband who become the center of gravity of the film. As the step father and beautiful 14 year old nymphet share their grief under the same roof, the girl reveals an uncommon maturity as she insinuates herself into the step father's life by taking on her mother's responsibilities and demanding her place in his bed. What follows is an unemotional, matter of fact, tastefully presented tale of two people whose familial love morphs into something more as they grapple with all the issues which come with their extraordinary and taboo relationship. "Beau Pere" aims for the head and ricochets off the heat but leaves the crotch alone. Not "Lolita" and not a film about pedophilia or seduction, this flick should be an interesting watch for anyone into films about atypical romantic relationships. (B+)