Critics and audiences treated this film as if it was supposed to be a "serious film". ITS NOT - that is why it received such bad reviews in the US. "Who's That Girl" is a non-sense, silly film that will just make you laugh and appreciate the various jokes, puns, inuendos, etc. I think it is a cute 80's film that got a bad rap. There are a few serious, emotional moments in the film where you felt some sympathy for the lead character (played by Madonna) and realized she does have a soft side. If you watch this film as pure entertainment and laughs, I think you will enjoy it as well!