If there has ever been a worse comedy than 'Gray Matters' I am unaware of it. The New York Jewish comedy's 'funny' premise is that siblings Sam & Gray are mistaken for a couple and so decide to fix Sam up with a girlfriend, only to find that Gray is equally attracted to their target - Charlie. The revelation that Gray is secretly gay is apparently only a surprise to her. There is a deeply offensive wedding sequence, a deeply embarrassing 'drunk act' from Moynahan and Graham, and a performance that would embarrass forests everywhere for its woodenness from Tom Cavanagh. Sissy Spacek demonstrates a complete inability to do comedy and will want this excised from her resume. Molly Shannon plays the homely friend with lumpen insouciance. Only Alan Cumming emerges with any credit but is seriously under-employed and given nothing with which to work. The whole disaster is cemented by Graham's bizarre eye-rolling performance culminating with the penultimate scene where she wears a comedy hat and an overcoat despite the scene being set in a lesbian bar. It is astonishing that this film was ever released it has no redeeming feature and should be avoided at all costs.