`TAXI' WINS WITH CHASES, LAGS IN LAUGHTER.

Byline: Bob Strauss Film Critic

BASED ON the most popular French comedy in history (and one of the stupidest), the American remake of ``Taxi'' at least tries to turn a new twist on the rusty buddy-cop formula. Director Tim Story (``Barbershop'') doesn't do much with the opportunity - there are miles of flat, unfunny footage in this movie - but it is kind of a kick to watch Queen Latifah constantly outmaneuver and outman the guy half of her crime-fighting team.

She's Belle Williams, a speed-loving mechanic who just got her New York cab license. He's Andy Washburn, a loser NYPD detective who - this is the har-har premise - can't drive to save his life, and when he tries to he tends to jeopardize everyone else's. Andy is played by ``Saturday Night Live's'' Jimmy Fallon. The actor's movie-starring debut isn't as bad as the usual ``SNL'' crossover. Silly as his character is, Fallon actually gives Washburn something akin to a full personality. But rest assured, the ``SNL'' tradition/curse of first movies that are about one-tenth as bright as the show isn't threatened in the least by ``Taxi.''

Anyway, inevitably, Belle and Andy hook up to pursue a gang of BMW- driving, Brazilian female-model bank robbers. I'll repeat that: Brazilian female-model bank robbers. Gisele Bundchen plays their leader. As an actress, she brings excellent posture to the assignment.

The best parts of the movie are its high-speed chases through Manhattan, Belle's tricked-out-to-the-elevens Crown Victoria cab matching every wild move of the various Beemers. Commercial and music video cinematographer Vance Burberry gets a real sense of speed into his first feature gig, which leaves you wishing that the film was all just drive scenes.

But Belle's cab is impounded for too long a stretch, so there's lots of static dialogue. Though much of their generally hostile banter is just dead air, Fallon and Latifah eventually work up a persuasive, grudging camaraderie. The most consistently funny performance belongs to Ann-Margret as Andy's booze-hound mom. That's an easy role to get laughs from, true; but then, bumbling cop and sassy cabby should have been, too. As it is, ``Taxi's'' one truly hilarious scene requires laughing gas. Literally. Cry for help, isn't it?

Bob Strauss, [phone]

bob.strauss(at)dailynews.com

TAXI - Two and one half stars

(PG-13: violence, language)

Starring: Queen Latifah, Jimmy Fallon, Gisele Bundchen, Jennifer Esposito, Ann-Margret.

Director: Tim Story.

Running time: 1 hr. 37 min.

Playing: Citywide.

In a nutshell: Start-and-stop buddy comedy is only really fun when Latifah is tearing up New York in her souped-up cab.

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Queen Latifah and Jimmy Fallon continue the tradition of mismatched crime-fighters in ``Taxi,'' in which her mechanical and driving skills help him catch the bad guys.