Although puzzlingly slow-moving, "Starting Over" is a gentle, funny film about a newly-divorced man attempting to date again. I loved it when Burt Reynolds (in a benign but amiable performance) hits the furniture store to fill up his apartment, but then sits in his studio surrounded by all the new pieces and now has nothing to do. Or when girlfriend Jill Clayburgh shouts at him, "I am no one-nighter! I am a teacher! I am going for my Masters!" The movie doesn't know what to do with its characters near the end--taking us down a few roads which disappointed me--but otherwise it's a smart, subtle comedy and the appealing players make the most of it. **1/2 out of ****