Featuring Friends star Matthew Perry and Party of Five's Neve Campbell, fans of the two stars will probably be most attracted to the film, as will those who like light farcical romantic comedies.

Essentially a variation on Tootsie, when businessman Charles (McDermott) asks Oscar (Perry) to keep an eye on his mistress Amy (Campbell), Oscar quickly agrees, believing his assistance may give an edge to his firm's bid for a multi-million dollar deal.

He doesn't realise until it's too late that Charles only gave him the assignment because he believes Oscar to be gay.

This farce gets more complicated when Oscar, obliged to keep playing the part, starts to fall for Amy, who also believes he's gay.

Three to Tango is framed, like Tootsie, as the story of a man who learns something about himself by pretending to be something he's not.

This provides the basis for some thoroughly entertaining moments; namely the amused reactions of those who really know Oscar, the awkward and unwanted attentions of a would-be suitor, and a confusing night in bed with the woman he desires.

Perry is warm and engaging; he's got charm, comic timing, and nearly everything else you need to give an audience good-natured entertainment.