For many women, giving up sex for 40 days isn't that big a deal, whereas for men with healthy libidos and plenty of offers it is a major psychological undertaking. That's the story behind this better than average adult comedy. Matt originally tries the idea for Lent in a last ditch attempt to get former `love-of-his-life', Nicole, out of his head after screwing everything in the trendy San Francisco dot.com world has failed to alleviate his emotional needs. Swearing off sex includes giving up sex, fondling, kissing and even masturbation. This means he actually starts communicating with women (one woman in particular) on another level than purely physical and falls in love again. Within this rather limited comic milieu, various ideas are played out fairly well women's use of sex to manipulate men features not only in the frantic attempts of his female colleagues (who, with the rest of the office, have placed bets on `how long he will last'), but also in the cynically exposed persona of Nicole. You have to give the film plenty of leeway in credibility terms the story has lots of far fetched aspects but so does lots of good comedy, and the love-it-or-hate-it script either completely justifies it for you or makes you wish you had such problems to faintly believe in them. If you were offended by `There's Something About Mary', don't go and see it. Of course, I've written this from a British point of view - Americans have had more exposure to the "abstinence" movement that we have thankfully been spared so far - they make get the jokes differently or take some meaning from the film that either isn't or shouldn't be there! (Apologies to discerning American filmgoers to whom this doesn't apply!)