While Kramer's well-conceived screenplay features much amusing dialogue, there's a forced quality to the proceedings that makes the comic premise seem more artificial than it needs to be.
Scripter/helmer Sue Kramer's awkward freshman outing eventually coasts on the genuine charm of its leads. A strong vehicle for Heather Graham, who has never looked lovelier, "Gray" scores most convincingly in its reinvention of Carole Lombardian sexual screwiness as head-spinning gender confusion.
Unfortunately, the film, written and directed by Sue Kramer, starts with a distinctly uncomfortable moral baseline: How exactly is any audience supposed to identify with a character whose relationship with her brother borders on the incestuous?