Gray (Heather Graham) and Sam (Thomas Cavanagh) are inseparable. They live together, take ballroom dancing classes, and jog in the park together. They'd make a very attractive couple were it not for the fact that they're brother and sister. In a bright and beautiful version of Manhattan, where every day appears to be kissed with spring sunshine, Gray keeps herself busy hanging with Sam, working for an advertising agency, and attending kooky sessions with her flaky therapist, Sydney (Sissy Spacek). All is well, until brother Sam up and falls in love with the gorgeous zoologist, Charlie (Bridget Moynahan). Gray is happy for him, but panicked about how it will affect their relationship--particularly after Sam announces that he and Charlie are getting married. Gray does her best to cope and be supportive, but things take an unexpected turn when she suddenly finds herself sharing a drunken, passionate kiss with Charlie the night before the wedding. The next day, Charlie doesn't even recall their embrace. But the kiss has opened up a whole new world for Gray...

GRAY MATTERS is an ultra-light look at homosexuality and the challenges of coming out late in life. Graham's cutely neurotic Gray comes off as a sort of lesbian Lucille Ball--silly, and without much substance. However, it is perhaps a positive sign for the gay rights movement that they now even have their own powder-puff rom-coms--the kind that seem ready-made for teen slumber parties. Alan Cumming and Molly Shannon lend a bit of comedic spark with their turns as Gray's supportive, outspoken pals.