One of the most interesting part of this film is the amount of discussion that goes on within it. There is a lot of the movie spent on examining the way that men and women interact, and the differences between their approach to life, sex, and the opposite gender. The main character Matt is compelling because of his singular ability to see things from both sides of the coin--he looks at the world as a man, and as a woman might, to evaluate the conclusions that each comes to about the other.
There are times when this discussion almost overwhelms the "plot" of the film--that of a young man who wants to find this woman he connected to in an elevator one night. But, there is also a fine plot in the same vein as "What Women Want" that shows how a man might see different women who happen to be in the same place. There's the Pretty Girl, the Ugly Girl, the Perfect Girl, the Slutty Girl, the OCD Girl....and yet he unravels what makes them more than their little, easy-to-use titles.
Plus, there are dozens of very attractive women, often scantily clad; insights into women and their expectations; lessons about what REAL sex is often like--all things that combined with the Sex/Gender Discussion make the movie easily to like for both genders, which is truly an excellent achievement for any comedy film.
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