At first glance, “Ghost Town’s” title may actually suggest that the plot is set in a remote, far-off place, where ghosts rule the remaining frameworks of the once-upon-a-time castles and haunt the left-behind beings. You’d expect eerie appearances that take place in grey cemeteries chilled by an over-frosty atmosphere and almost anything that somehow resembles the long-lost “X-Files’” feeling.

Thus, if you get to see the movie, you’ll be dazed to realize that the action takes place in Manhattan’s Upper East Side, the ghosts are nothing but restless souls trying to solve their unfinished business in the big city and the eyes that see the spirits belong to comic genius Ricky Gervais.

You’re feeling a bit less tense now that you found out what it is all about, right? That’s what I thought, as “Ghost Town” really is an ethereal appearance in the midst of the senseless, ridiculous comedies that have burst during the past years.

Created by David Koepp, the director of renowned productions such as “Jurassic Park,” “Mission: Impossible,” “Spider-Man,” “Secret Window” and “Indiana Jones and the Kingdom of the Crystal Skull,” “Ghost Town” mainly focuses on an anti-social New York dentist, who receives constant visits from outer-earth guests. He dislikes interacting with humans, so he becomes the ghosts’ favorite companion.

It’s hilarious to watch Ricky Gervais filling the shoes of Bertram Pincus, swinging back and forth wearing the cute white smock. After dying for a few minutes during a “routine” colonoscopy, Bertram rises from the dead and is blessed (or cursed, if you ask him) to see dead people begging him to lend them a hand with resolving their unfinished business.

So put Jennifer Love Hewitt out of your mind and start thinking Gervais-like. The actor does a terrific job in impersonating the manner-less dentist as he leaves prejudices behind bit by bit and becomes more sensitive. At first, even the ghostly creatures are more human than Bertram Pincus, but he gradually starts to think and, most of all, feel in a human way.

The annoying spirits are so unusual, that Bertram would wish he were a psychologist. One of them is naked, while another one is a dad (Alan Ruck) who wants his son to find a dearly loved missing stuffed creature. Talk about unfinished business.

Anyway, the most persistent ghost is Frank Herlihy, played by Greg Kinnear, a well-dressed twitchy soul who won’t leave Bertram alone. Frank used to be a philanderer in his once earthly life, in spite of being married to Gwen (Téa Leoni), the curator of the grimy mummies at New York’s City Museum of National History.

He wants the dentist to stop the imminent marriage of his widow, who plans on tying the knot with Richard (Billy Campbell).

However, in his mission to break up the happy couple, Bertram falls in love with Gwen and thus brings to light his starry-eyed and insightful side on the one hand and romantic problems on the other hand.

The script, written by David Koepp and John Kamps, becomes a bit too mushy at the end, but not sufficiently schmaltzy to outshine the rest of the film.

If you’re hunting for a thorough analysis of the paranormal, you’ll need to concentrate on other movies. Nevertheless, if you want to see an outstanding comedian offering a terrific performance in a production that succeeds both comically and emotionally, “Ghost Town” will unquestionably meet with the greatest expectations.