影片根据《日蚀》作家平野启一郎的同名小说改编，以日本、巴黎、纽约为舞台，讲述石田百合子饰演的女记者和福山雅治饰演的古典吉他演奏家之间的纯美爱情。

以台北夜市为背景的《美》片长仅11分钟，男女主角分别是在面摊打工的男孩和向往到纽约留学的老板女儿，全片故事环绕两位年轻人欲言又止的苦涩爱情展开。

本片共三个故事。 故事一，唐朝。鳐县人喜食野味终日伤害生灵杀生造孽，以至肉市血水常年浸入地下引来‘恶物’盘踞，食人幼子祸害乡邻，全县人心惶惶，某日神秘客‘十三’游方至此，挺身而出为百姓除妖解难，终保一方百姓平安。 故事二，明朝。某富家小少爷挥霍任性糟蹋粮田，惹得民怨四起，众农户敢怒不敢言，终一日，小少爷不思悔改变本加厉惹来天怒人怨，神秘客‘十三’再度现身，平民怨，解天怒，点破玄机度世救民。 故事三，民国。富豪杨老板重男轻女对幼子溺爱无度，惹来女儿妒忌，为博双亲疼爱谎称可见鬼魅，从此以谎盖谎终酿大祸，惹得全城上下谣言四起，神秘客‘十三’途经小城洞悉真相，为杨老板一家化解心结，为小城平息骚乱。

In court for murder, Professor Moriarty is released seconds before Holmes arrives, too late, with vital evidence. Free again Moriarty vows to Holmes that his next crime will be so fiendish and amazing that Holmes's reputation will be finished. Moriarty sets about a fiendish plot involving the crown jewels and a series of mysteries to distract Holmes's mind.I enjoy most of this series as they all seem to run to the same formula. Here the plot goes back to basics and adds more of the mystery and less of the comedy. The plot is an enjoyable battle of wits between the two great minds. The downside is that the side-mystery that Moriarty sets up takes up the majority of the time and the two don't cross swords as well as they do in a gentlemanly beginning. The mystery surrounding Miss Brandon works OK but not really great as you know the whole time who is behind it and why. The jump to the crown jewels is too easily made and is a bit of a letdown.The comedy is less evident than usual but is still there. However it is overwhelmed by the more serious side. Bruce still does well but I was glad that he stood up to Holmes more than usual – telling him off for treating him like a child and such like. Rathbone is a good Holmes but his logic was off here and I wasn't as impressed by him as I usually am. Zucco is an interesting foil, but doesn't get enough time to work here. Lupino in an early role is interesting but a little too heavy and tads to overplay her tension a bit.Overall this is an OK addition to the series. The plot is reasonable but focuses too much on the diversion than the central characters and the reduction in comedy makes it feel a lot heavier than usual.