`LOST AND FOUND' WITH SPADE HAS ITS LAUGHS, LOW-BROW GAGS.

Byline: Glenn Whipp Daily News Film Critic

David Spade's new comedy, the sporadically funny ``Lost and Found,'' contains what may be the best dog poop visual gag in recent film history. Whether you think this sounds appealing or repulsive has everything to do with your decision to see this movie.

Borrowing its tone (and its cute little dog) from ``There's Something About Mary,'' ``Lost and Found'' keeps its vulgarity sweet and sassy, although the jokes are not nearly as inventive as the Farrelly brothers' brand of warped humor. There are more laughs than expected in the midst of a predictable plot that has Spade pursuing French actress Sophie Marceau. If you can buy the Spade-Marceau pairing, then you're halfway home to liking this movie.

Spade plays Dylan, co-owner of a failing restaurant and possessor of some secret magic that makes him irresistible to women. In the opening scenes, we see his breakup with a cowgirl stripper. Dylan mourns the relationship for about five minutes until he bumps into Lila DuBois (Marceau), his new next-door neighbor. She's from Paris, plays the cello and owns an adorable terrier that likes to roam away from home.

Dylan is instantly smitten and tries to charm Lila, but can't get her alone. So he kidnaps her dog, figuring it's a good excuse to spend some quality time together searching for the pooch. Mix in a lost diamond ring that the dog may have swallowed, a handsome and meddlesome ex-boyfriend (Patrick Bruel) determined to take Lila back to France, and a rousing stage tribute to Neil Diamond, and you've got the makings for a low-brow comedy that will easily amuse the undiscriminating.

Director Jeff Pollack (``Booty Call''), working from a script by Spade, B.B. Cook and Marc Meeks, keeps things moving briskly. Jon Lovitz shows up in a funny cameo as a ``dog whisperer'' and there are brief, enjoyable appearances from Estelle Harris, Rose Marie, Marla Gibbs and Carol Cook as a flatulent group of women who like a good game of strip poker. Also on hand: ``Mad TV's'' Artie Shaw, funny as a Chris Farley-like sidekick. (Lovitz: ``I see large and small. Where's the medium?''

Because of the romantic plot, Spade smirks less than usual, which makes the prospect of spending an hour and a half with him much more palatable. The script isn't smart enough to give Marceau much to do besides smile and look great, but she doesn't seem to mind being here. Neither will you if you're looking for something lame-brained and light.

THE FACTS

The film: ``Lost and Found'' (PG-13; crude sex-related humor, brief nudity and language).

The stars: David Spade and Sophie Marceau.

Behind the scenes: Directed by Jeff Pollack. Screenplay by J.B. Cook, Marc Meeks and Spade.

Running time: One hour, 38 minutes.

Playing: Citywide.

Our rating: Two stars.

CAPTION(S):

Photo

Photo: Dylan Ramsay (David Spade) turns on the charm with his next-door neighbor, Lila DuBois (Sophie Marceau), in ``Lost and Found.''