Unfortunately, the film is the mud as well as the gem. Two perfect beauties, two usually miscast actors in roles that befit them, a rather original script... it all should have gone great. However, the overall directing of the movie is superficial, most of the support actors play badly and the script oscillates between very good and very bad.

The idea of the movie was nice, the overall setup, but the ending just blew and the hysterical explosions of badly acted emotion over badly written lines were like giants craters in the road to liking the film.

Bottom line: if you are looking for a romantic comedy, this at least has some brain and a definite direction away from stereotypes, even if it doesn't avoid them all. But the quality of it isn't great.

While watching "Gray Matters" - which marks the film-making debut of writer/director Sue Kramer - I kept wondering if maybe I hadn't somehow stumbled back into "Puccini for Beginners," a movie I'd seen a few weeks earlier, since both are oddly similar, equally implausible tales of Manhattan yuppies involved in romantic triangles of the bisexual kind.

Gray and Sam are siblings who not only live in the same apartment and spend most of their free time together but are so emotionally attached to one another that people often mistake them for a romantic couple. As if that weren't queasy enough, the screenplay ups the ante by having the hitherto heterosexual Gray suddenly "discover" she's a lesbian when she falls for Sam's gorgeous new wife, Charlie (yes, I know all this can be a bit confusing, but Charlie is a woman).

As with "Puccini," most of what happens in "Gray Matters" feels contrived and artificial. We don't believe for a second that two seemingly rational people like Sam and Charlie would become engaged after only a single date, or that even an indecisive ditz like Gray would be this in-the-dark about her own sexuality.

Thus, with so little of the storyline grounded in anything even closely resembling reality, we find ourselves detached from the characters and indifferent to their fates. That's no denigration of the lead players - Heather Graham, Thomas Cavanaugh and Bridget Monahan - all of whom are appealing and likable in their various roles. And there are some sharp supporting performances by Molly Shannon, Alan Cumming, and Sissy Spacek as Gray's loopy therapist (though there is a brief cameo appearance by singer Gloria Gaynor that is pure unadulterated pandering). Moreover, New York City looks all sparkly and shiny as seen through the lens of cinematographer John S. Bartley's camera.

With its countless references to 40's musicals and romantic comedies, "Gray Matters" clearly sees itself as both an homage and a throwback to the metier and style of those earlier films. But we are obviously living in different times, and the labored setups and screwball comedy devices that worked so well in the past feel pretty darned anachronistic and forced when employed today. My feeling is that if you're going to make a modern romantic comedy, one that deals with such "contemporary" issues as coming out and sexual identity, then make a movie that actually feels modern. Don't try to tuck it safely away in the past, then expect us to take any of it seriously. Despite it's taking on those relatively gutsy issues, "Gray Matters" really doesn't exist in anyone's world, and certainly not in the racially and economically diverse world of 21st Century Manhattan.

"Gray Matters" presents us with life as only those in the movies ever really live it.

Greetings again from the darkness. First time writer/director Sue Kramer certainly tackles an interesting and unique topic with her initial outing.

A quick synopsis: Brother (Tom Cavanaugh) and sister (Heather Graham) live together and are so close and spend so much time together that people naturally assume they are a couple (Ick!). Sister sets brother up with gorgeous, friendly, smart newcomer to the city (Bridget Moynahan) whom they meet at the dog park. Brother and newcomer immediately fall in love and set a wedding date for the next weekend. Sister and bride to be share a long, wet kiss before bride to be passes out drunk. This incident threatens to ruin brother - sister relationship while "outing" sister as the reluctant lesbian she is.

I rarely struggle over a rating or comments for a film. Normally the rating just hits me and the words flow. This one has me almost as confused as Heather Graham's character (Gray). I very much admire the soft-shoe approach that Kramer brings to this most delicate topic. No, I don't consider the theme "coming out" ... I consider the theme self-discovery of identity. Learning to accept one's self and not "pretend" to be what is expected. This topic is explored through some humorous moments, but in a strange way we actually go through the awakening with Ms. Graham.

The key actors all do a nice job. Graham and Cavanagh have a nice chemistry, Moynahan in lingerie is always a good call, Sissy Spacek as the world's worst therapist and Rachel Shelly in an extension from "The L Word" are all solid. Even Molly Shannon is finally cast in a role that suits her just fine. The best and most entertaining character is the Scottish cab driver played charmingly well by Alan Cumming. He is such a likable guy ... except for the whole gay bar scene.

What really prevents this one from reaching another level is strictly the number of unbelievable events. Two smart people zipping off to Vegas to get married after 6 days and having someone 30 years old first entertain thoughts of gaydom are just two large examples of stretches that ask the viewer for a bit too much latitude. Still, there are some funny moments, funny lines and a thought provoking identity theme that make it worthwhile.