Gray Matters is a 2006 American romantic comedy film directed and written by Sue Kramer, starring Heather Graham, Tom Cavanagh, and Bridget Moynahan.

While discussing what they can do about their single lifestyles and how they can "hook each other up" with a significant other, their conversation continues to the park, where Gray spots a possible girlfriend for Sam.

The events in Vegas force a journey of self-discovery, testing the relationship between two very close siblings, and to finding happiness in lonely Manhattan.

The website's consensus reads: "Gray Matters tries emulating Hollywood screwball classics, but the rapid fire dialogue and witticisms comes off only as a contrived gimmick.

"[12] Metacritic, which uses a weighted average, assigned the film a score of 31 out of 100, based on 19 critics, indicating "generally unfavorable" reviews.