The 65th Cannes Film Festival may have come and gone, but its spirit, and the critical anaylsis thereof, continue. Below, a sampling of Film Comment Top 10 lists. Peruse our website and seek out a hardcopy of the magazine for more in-depth coverage.             AMY TAUBIN            1. This Is Not a Film Jafar Panahi & Mojtaba Mirtahmasb, Iran            2. Melancholia Lars von Trier, Denmark            3. Chronicle of a Summer (restoration) Jean Rouch & Edgar Morin, France            4. Las acacias Pablo Giorgelli, Argentina            5. Le Havre Aki Kaurismäki, France/Finland            6. The Yellow Sea Na Hong-jin, South Korea            7. The Student Santiago Mitre, Argentina            8. Once Upon a Time in Anatolia Nuri Bilge Ceylan, Turkey            9. The Skin I Live In Pedro Almodóvar, Spain            10. The Kid with a Bike Jean-Pierre & Luc Dardenne, France             SCOTT FOUNDAS            1. The Tree of Life Terrence Malick, U.S.            2. Midnight in Paris Woody Allen, U.S.            3. Once Upon a Time in Anatolia Nuri Bilge Ceylan, Turkey            4. The Kid with a Bike Jean-Pierre & Luc Dardenne, Belgium            5. Melancholia Lars von Trier, Denmark            6. This Is Not a Film Jafar Panahi & Mojtaba Mirtahmasb, Iran            7. Take Shelter Jeff Nichols, U.S.            8. Pater Alain Cavalier, France            9. Michael Markus Schleinzer, Austria            10. The Artist Michel Hazanavicius, France             GAVIN SMITH            1. The Kid with a Bike            2. The Minister Pierre Schoeller, France            3. Once Upon a Time in Anatolia Nuri Bilge Ceylan, Turkey            4. Footnote Joseph Cedar, Israel            5. Hard Labor Marco Dutra & Juliana Rojas, Brazil            6. Le Havre Aki Kaurismäki, France/Finland            7. The Artist Michel Hazanavicius, France            8. Michael Markus Schleinzer, Austria            9. Snowtown Justin Kurzel, Australia            10. Breathing Karl Markovics, Austria             RICHARD PEÑA (alphabetical)            The Artist Michel Hazanavicius, France            Corpo celeste Alice Rohrwacher, Italy            Elena Andrei Zvyagintsev, Russia            The Kid with a Bike Jean-Pierre & Luc Dardenne, Belgium            Melancholia Lars von Trier, Denmark            Miss Bala Gerardo Naranjo, Mexico            Once Upon a Time in Anatolia Nuri Bilge Ceylan, Turkey            Play Ruben Östlund, Sweden            Porfirio Alejandro Landes, Colombia            This Is Not a Film Jafar Panahi & Mojtaba Mirtahmasb, Iran                      MELISSA ANDERSON            1. Le Havre Aki Kaurismäki, France/Finland            2. Drive Nicolas Winding Refn,            3. Michael Markus Schleinzer, Austria            4. This Is Not a Film Jafar Panahi & Mojtaba Mirtahmasb, Iran            5. Miss Bala Gerardo Naranjo, Mexico            6. Oslo, August 31st Joachim Trier, Norway            7. The Kid with a Bike Jean-Pierre & Luc Dardenne, Belgium            8. Melancholia Lars von Trier, Denmark9. Footnote Joseph Cedar, Israel            10. The Tree of Life Terrence Malick, U.S. 

Top 10 Cannes  The Big Round Up - 98