The plot is thin, as is common in 1930s musicals: Astaire is a dancer that's just busting at the seams with his art. He shows off some moves one night in his apartment (and what moves they are, making excellent use of the props in the room), only this annoys the hell out of the woman (Rogers) living downstairs. It's one of the few times that a musical actually makes reference to the fact that it's not normal to break into song and dance whenever the mood strikes you, though of course, eventually, Rogers gets in on the act herself.
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There's already an Oscars buzz surrounding this movie.