劉別謙初嚐美高梅大製作的派頭，一切筆法更神采飛揚。開敞的場景、空前的排場讓人物裏裏外外恣意張開：寡婦的心更顯孤獨，男女的愛更加沒處安放。坐擁小國大部分財富的寡婦忽然要搬到巴黎重新尋找生活色彩，國王唯恐國祚不保來一招美男計，派出風流種子色誘寡婦。本來一個用情一個求性，幾番邂逅與折騰，改寫了男男女女的基本需要。歌與舞沒有賣弄甜膩，反而放在愛情的沉重中換來了歌頌。歌與影無間交流，劉別謙輕歌劇巔峰之作，亦成了荷里活極有代表性的一章。司花利亞與珍娜．麥當奴最後一次合作，後者散發從未有過的成熟韻味。堪稱最性感的音樂劇。
　　Rated "the sexiest musical in the thirties", The Merry Widow could well be the sexiest musical ever. Jeannette MacDonald, sensual and majestic as a Persian cat, is the wealthiest widow in the kingdom of Marschovia. On a visit to Paris, she attracts a flurry of gold-diggers. To prevent her fortune from passing to foreign hands, the king sends a romantic envoy to court her. He chooses Captain Donilo, whose cavalier attitude to women is not limited to his rapport with Maxim's "girls, girls, girls". Osé but not blasé, this elegant adaptation of Franz Lehar's operetta out-classed von Stroheim's silent in opulence, culminating in the grandest of grand balls.
　　Source: 28th HKIFF