David Thomson wrote of it in a review:
The Shop Around the Corner... is among the greatest of films... This is a love story about a couple too much in love with love to fall tidily into each other's arms. Though it all works out finally, a mystery is left, plus the fear of how easily good people can miss their chances. Beautifully written (by Lubitsch's favorite writer, Samson Raphaelson), Shop Around the Corner is a treasury of hopes and anxieties based in the desperate faces of Stewart and Sullavan. It is a comedy so good it frightens us for them. The cafe conversation may be the best meeting in American film. The shot of Sullavan's gloved hand, and then her ruined face, searching an empty mail box for a letter is one of the most fragile moments in film. For an instant, the ravishing Sullavan looks old and ill, touched by loss.