Gray Matters begins like a typical straight romantic comedy, as Gray (Heather Graham, Nowhere, Even Cowgirls Get the Blues, The Ballad of Little Jo, Let It Be Me, From Hell) and her brother Sam (Thomas Cavanagh) both can't seem to find love. The dialog and situations are implausible and seem so unnatural that the first half of the film is rough going.

Then the story becomes something else, when Gray actually begins to develop depth to her character, and the contrived moments are easier to ignore. Sam falls in love with Charlie (Bridget Moynahan), and the night before the wedding, Charlie and Gray share a passionate kiss. Charlie was too drunk to remember it, but it throws Gray into a tailspin. She is in love with her brother's wife.

Now the movie turns into a coming out comedy, as Gray comes to terms with her sexuality with the help of her officemate Carrie (Molly Shannon), her cab driver Gordy (Alan Cumming, "The L Word," Bam Bam and Celeste) and her unconventional therapist (Sissy Spacek). Charlie has no sexual interest in Gray, but the future looks bright with Julia (Rachel Shelley, "The L Word"), an ad exec with both a professional and personal interest in Gray.