Think “The Wrestler” with country music.

That may be an oversimplification, but comparing the drama “Crazy Heart” to last year’s acclaimed character study “The Wrestler” is apt and a compliment to both films.

And as “The Wrestler” made us reflect on what a remarkable (and wasted) talent Mickey Rourke is, “Crazy Heart” forces us to reckon with an equally impressive actor, Jeff Bridges (“The Men Who Stare at Goats”).

Novice filmmaker Scott Cooper has adapted Thomas Cobb’s novel into a realistic and poignant look at a down-and-out, alcoholic country music singer.

Bridges plays Bad Blake, a has-been star reduced to driving from town to town in a beat up Suburban to perform one night stands in dives and bowling alleys. Although still a potent talent, Bad has an all-too close relationship with the bottle.

Bad enjoys plenty of one-night-stands with the older ladies, too, but has never been able to establish a long-term relationship.

This changes dramatically when Bad grants a rare interview to a music writer named Jean (Maggie Gyllenhaal from “The Dark Knight”). A twentysomething divorcee with a young son, Jean provides Bad with a breath of emotional fresh air. Their ill-fated romance provides the movie with its piquancy and pathos.

There is one subject that Bad declines to discuss, and that’s his relationship with a popular singer named Tommy Sweet (Colin Farrell from “The Imaginairium of Dr. Parnassus”).

Turns out that Bad was Tommy’s mentor and inspiration and had given him his big break. But Tommy wound up stealing Bad’s songs and style.

When Tommy offers Bad an opening slot for one of his big stadium gigs, Bad resists even though he needs the dough.

Gyllenhaal is splendid, bringing an appealing vulnerability to the role. Farrell is equally good in his brief appearance as is Robert Duvall (“Four Christmases”) as one of Bad’s longtime pals.

But this movie belongs to Bridges. Bad is an aptly named character, a man who has fouled his life thorough neglect and selfishness. But Bridges miraculously manages to make him sympathetic and likeable, and we end up hoping he can turn his life around.

Plus, the man can sing. He performs the songs with an appealingly earthy style that makes his characterization all the more convincing.

Oscar should be kind.

Another big plus is the terrific soundtrack by T-Bone Burnett and Stephen Bruton. They’re responsible for Bad’s songs and they all could easily be country music hits.

Bridges may be Bad, but this Bad is awfully good. (R) Rating: ***1/2

* Avoid at all costs
** Only if you're bored
*** Good movie
**** Well worth your time
***** Be sure to see it