Opens with the lovely Pin dreaming about great sex with a bloke whom she soon meets in real life – he’s a security guard at her apartment block. There’s also a group of voyeur cops and their captain Fatty Pang who is always losing on the racehorses. Fatty spies on Pin in the shower one day and steals her red underwear. Pin keeps having lustful fantasies and sometimes has sex with her crosseyed sugar daddy Chiu, but burglars break in, and they are stuck in the bath. Just about all the characters take turns at fantasizing, and it’s a great multinational mix. The Can-Can, the Baby Elephant Walk, Cowboys, the Tango. There’s a sex-mad foreign (British) couple who shamelessly overact, who provide much of the sex action, whereas Pin provides the bulk of the nudity (and she is just gorgeous). There’s also an artist who lives in the same block (played by Wong Yat Fei, that actor who looks like Yoda), who is caught by the same burglars when he’s screwing a blowup doll, and compelled to repeat the performance.
。百度網友評論：97風流夢故事情節緊湊且跌宕起伏，深刻地反映了人性的復雜情感，恰到好處地烘托了97風流夢的氛圍和節奏，使得整部作品更加生動有力，本人覺得這總體感覺還是值得一看的一部佳作！
豆瓣網友評論：97風流夢的實力派演員的演技碰撞，為《97風流夢》增添了無窮的魅力和看點，讓觀眾在觀影過程中始終保持著緊張與期待，個人認為這是一部具有深刻主題、精湛演技和高水準制作的佳作！
愛奇藝網友評論：97風流夢在制作上也頗具特色，無論是唯美的畫面還是緊張的氛圍營造，都展現出了制作團隊的用心與才華，讓觀眾對劇情以及角色充滿了好奇與猜測，個人認為這是一部具有深刻主題、精湛演技和高水準制作的佳作！
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