Can idle gossip destroy a reputation, particularly one already tarnished? More importantly, can it destroy lives, both the innocent and the presumed guilty?

Such are the themes of "A Good Woman," a beguiling and ultimately profound film based on Oscar Wilde's play "Lady Windermere's Fan." Set in 1930, first in New York and then in the Amalfi Coast of Italy, the story centers on Mrs. Erlynne (Helen Hunt), a Manhattan socialite (read: call girl) who's broke and eternally blackballed in the Big Apple's elite.

She flees to Italy, initially with the intent of swindling money out of young, wealthy Robert Windermere (Mark Umbers), married to fresh-faced Meg (Scarlett Johansson), Mrs. Erlynne's estranged daughter. Meg thinks her mother died when she was an infant. Robert doesn't want his wife's peace disturbed. Mrs. Erlynne takes advantage of the situation.

But nothing's quite that simple, especially among the higher echelon of Italian aristocracy. In the picturesque coastal town, the elegantly rich entertain themselves by spying on each other, soaking up every last piece of rumored dirt they can find. Almost instantly, presumptions become facts. And with a character like Mrs. Erlynne, whose past immediately catches up with her, the gossip fruits are ripe for the picking.

Windermere's clandestine meetings with Mrs. Erlynne are quickly mistaken for an illicit affair. The fire flares when Meg finds check stubs paid to Mrs. Erlynne in her husband's desk.

Wilde's story, translated for the screen by Howard Himelstein, comes filled with human details. Like his most beloved work, "The Importance of Being Earnest," "A Good Woman" offers character studies. The opulent are sarcastic, bitter, witty and conniving just as much as they are innocent, emotional, regretful and honest. Witness each layer in all its delicious glory.

Hunt turns in a measured, multi-toned performance as Mrs. Erlynne, erasing all memory of Jamie Stemple Buchman in TV's "Mad About You" and Carol Connelly in her Oscar-winning performance from "As Good As It Gets." Behind her calm, collected demeanor, always decked out in fashionable garb and perfectly coifed, lies a woman trying desperately to save her soul.

Hunt delivers a pivotal line during a heated scene with Johansson's Meg. "It takes a lot of skill and practice to live without regrets," she says with a knowing, hard-edged stare.

Other fine acting comes from Johansson, who lights up the screen with her beauty, charm and understated sexuality. She embodies Meg's struggle to remain faithful and true in a world where the rich will play. Also, kudos for Tom Wilkinson as the sly Tuppy, a wealthy bachelor who yearns to marry his match, Mrs. Erlynne.

"A Good Woman" works on several levels. For the eyes, it's a cinematic banquet filled with the colors, wardrobe and scenery of 1930s Italy. For the mind, it's a sleek, intelligent story about love and money. For the heart, it peels away the facade of pretty people who've learned to live with masks.