The opening lines—"Just Caesar, just Napoleon, only Garbo, so just Petrov is enough... You don’t want to dance with the great Petrov? Don’t be a silly horse"—immediately set the tone for what follows. How could “Linda” (Ginger Rogers) possibly refuse to dance with this remarkably humble and unassuming man (Fred Astaire) when they begin their journey on an ocean liner headed toward New York? As the voyage continues, despite their initial coolness, they do start to develop a connection, though not nearly as much as some people seem to believe, and before long they’re supposedly married! However, she takes advantage of a mail plane to leave the ship, and things just keep getting worse, with newspapers even adding stork drawings to their headlines. “Petrov”—or rather, "Peter"—is aware that it's his publicists who are causing all the commotion, but he also finds himself increasingly drawn to this woman, despite being the object of attention for the newly available “Lady Tarrington” (Ketti Gallian). It’s amusing how even he is confused when puzzling photographs appear in the press, images he can’t quite explain. Who's the fool now? Contributing to this wild plot are his loyal butler “Cecil” (Eric Blore) and his trusted assistant “Baird” (Edward Everett Horton), who risks being exposed by his own elaborate scheme. There’s a wonderful rapport between Rogers and Astaire; her facial expressions convey volumes—disdain, disbelief, and surprisingly, even fondness. The Gershwin musical numbers "Let's Call the Whole Thing Off" and “They Can’t Take That Away From Me” are particularly memorable highlights, and the dance sequences, especially the one on the ice rink, are playful and skillfully choreographed. Overall, the film effortlessly provides entertainment through excellent comedic timing, a bit of silliness, and a cast that clearly seems to be enjoying themselves.

Source on TMDB