This week’s dandy is Inland Empire (B), the latest creation from director David Lynch that is both fascinating and frustrating – traits common the eccentric director’s previous works.

&#8220Empire” starts as an actress (Laura Dern) is preparing for the role of her career, but when she falls for her co-star (Justin Theroux), she begins to realize that her life is starting to mimic the film.

From there, Lynch sends the movie on a wild dream-like tangent – with many scenes delivering incredible emotion, others providing head-scratching situations that are incomprehensible.

&#8220Empire” is Lynch at his best, and worst, all wrapped into a three-hour-plus cocktail. I liked some of it, and I even enjoyed some things I didn’t understand (the rabbit family is bizarre, yet entertaining, even if I have no clue why it’s in the film), but this crazy ride isn’t in the same class as Lynch’s &#8220Blue Velvet” or &#8220Mulholland Falls” (arguably two of the best films in the last 20 years).

I will say this though: &#8220Empire” is probably a film that will be better in the comforts of your home, with the ability to rewind to try to decipher what you just saw.

&#8220Inland Empire” is rated R for language, some violence and sexuality and is now available on DVD.

– Sportswriter/movie reviewer Micheal Compton (whose request for a karate-kicking sidekick has been denied by the Daily News) can be reached by e-mailing mcompton@bgdailynews.com.