Here is My Heart is an Ernst Lubitsch musical in need of an Ernst Lubitsch. The plot -- commoner falls in love with princess who doesn't know how much she needs him -- is right up the master's alley, and the parts filled by Bing Crosby and Kitty Carlisle have "Maurice Chevalier" and "Jeanette MacDonald" written all over them. Unfortunately, director Frank Tuttle is no Ernst Lubitsch, and while his work is competent, it lacks the magic, sparkle and subtlety that can transform an everyday farce into a delectable soufflé. Although Crosby is not Chevalier, he comes off very well. His relaxed, let-it-spill-off-your-back demeanor is perfect for the part, and he's very much at home crooning his way through the amiable likes of "Love is Just Around the Corner" and "With Every Breath I Take." Carlisle is more of a problem. She's certainly talented and attractive, and is in fine voice, but she takes the part too seriously. Without MacDonald's light touch, the role becomes tiring and annoying, and she ultimately loses the audience's sympathy. Heart is certainly enjoyable, and its rarity makes it worth watching, but it's a shame that a potentially sterling project comes across more as polished tin.