What, exactly, is the tortured, now-you-hear-it-now- you-don't ''ethnic'' accent that Ben Kingsley is sporting in You Kill Me? As Frank, a Mob assassin who guzzles cheap, warm vodka out of the bottle until he's ordered by his boss to go to AA, Kingsley speaks in some bizarre Irish-Jewish muddle, with occasional veers into robot De Niro. It's unintentionally hilarious, but listening to this great actor try to do somethingto liven up his blank of a character is about the only point of interest in John Dahl's precious, inert dud of a hitmen-are-people-too comedy.

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