Man, where to begin.
Here's a little personal story about the game first:
I bought ATL the day it came out with my girlfriend (who hardly ever plays video games). Well, since I was going back to her house and her brother had a PS2, I wanted to check it out. Knowing she's never played an RPG before I thought for sure she'd hate it (she gets frustrated easy). Well, I put it on and she loved it from the very beginning. Now she plays it all the time and is even having dreams about it!
Shoot, right now I'm trying to catch up to where she is in the game!
So why is it so good?
Because it's everything an RPG should be. An incredibly great story, with a terrific battle system, and great music. Once you start playing you just won't want to stop. If you're into any kind of RPG (Suikodens, Final Fantasies, Grandias, Jade Cocoons, Xenosaga) you'll love this one. For only $40 it's well worth the price.