“Different for Girls” is the freewheeling tale of two schoolmates who meet again seventeen years later after graduation. As a boy, Paul Prentice always protected Karl Foyle from their peers, who teased him mercilessly because of his gentleness. Now after a chance reunion brought on by a taxi crash——Paul (Rupert Graves) was on the damaged motorcycle, Karl (Steven Mackintosh) was the passenger in the cab——the two wonder if they can renew their friendship.

The only problem is that Karl is now Kim, and Paul finds that he keeps getting aroused when he’s in the presence of his former buddy.

“I’m straight,” Paul protests to his poorly behaving penis as much as he is to Kim.

“So am I,” counters Kim.

Besides problems with gender issues, the two have developed different tastes in music (hard rock for Paul; anything but for Kim), in decor (impoverished filth for Paul; frills and Laura Ashley for Kim), and in clothing (motorcycle leathers for Paul; iron-clad respectability in knee-length office dresses for Kim).

So can an unbelievably sexy messenger boy, who thinks nothing of exposing himself to multitudes, and an uptight sex-change who writes greeting card jingles find true love? You can bet on it.

What makes this wonderfully deranged film fly is Rupert (“Maurice”; “Where Angels Fear to Tread”) Graves. He supplies Paul with an exuberance for living that just flies off the screen. His careless, carefree, grown-up little boy lives for the moment, and his passion is intoxicating. Steven (“London Kills Me”) Mackintosh is also quite good as someone brave enough to have her penis cut off (“It was like a growth coming out of me.”) but not strong enough to grab her new life by the balls.

Joyfully directed by Richard Spence, with a bright script by Tony Marchant and fine supporting cast work by Miriam Margolyes and Saskia Reeves, “Different for Girls” definitely deserves a U.S. distribution deal, and a quick one, hopefully.

DIRECTOR: Richard Spence
CAST: Rupert Graves, Steven Macintosh, Miriam Margolyes, Saskia Reeves, Charlotte Coleman, Neil Dudgeon, Nisha K. Nayar, Lia Williams, Ian Dury, Robert Pugh
PRODUCER: John Chapman (BBC Films in association with Maurice Marciano/Great Guns)
WRITER: Tony Marchant
LINE PRODUCER: Barney Reisz
DIRECTOR OF PHOTOGRAPHY: Sean Van Hales
PRODUCTION DESIGNER: Grenville Horner
EDITOR: David Gamble
ORIGINAL MUSIC BY: Stephen Warbeck
ADVANCE/MATADOR EFFECTS: Dawn Bowery at Video Tape Recording Ltd.

GENRE: Comedy TIME: 1:37 COUNTRY OF ORIGIN: England

(A highlight of the 20th Montreal World Film Festival)