The film was adapted by writer/director Breillat from her novel Pornocracy. The sexually explicit film stars Amira Casar as "the woman" and porn star Rocco Siffredi as "the man". "After attempting suicide in the bathroom of a gay disco, a woman hires the man who rescues her to spend four nights in her company, challenging him to 'watch me where I'm unwatchable'."
Movie critic Leonard Maltin gave the film zero stars and said the film was "homophobic" and "unintentionally funny".Roger Ebert stated: "I remember when hard-core first became commonplace, and there were discussions about what it would be like if a serious director ever made a porn movie. The answer, judging by Anatomy of Hell, is that the audience would decide they did not require such a serious director after all."
BBC film critic Jamie Russell gave the film four stars out of five:
"The plot is hardcore thin: a woman (Amira Casar) cruises a gay club and pays broody stud (porn star Rocco Siffredi) to spend four nights with her. A challengingly explicit delve into the female body (often quite literally), it's a unique cinematic example of feminist existential porn.... Yet perversely, it's also one of the most groundbreaking films in recent memory in terms of both the explicitness of its sexuality and its commitment to such an austere intellectual discourse. No wonder Rocco looks so shell-shocked: this is sex not as comedy, but as the deepest, darkest male nightmare."