Opening The Perfect Gift is a libido raising, lovemaking session between Lori (Monique Parent) and Randal (John McCafferty). Post penetration, an argument ensues and the happily humping couple quickly become ex's. With his birthday a week away and his recent break up, Randal and his Walter Mitty imagination heed the words of William Shakespeare, "The three saddest words in the English language are, 'What Might've Been'." Agreeing with Bill, he quits his stockbroker job in an attempt to pen the Great American Spy Novel.

At the pajama party of psychiatrist, Hendelkoff (which is saturated with psychotic sirens, and some heavenly humping) it's love at first sight as Randal lays his eyes on the Karaoke-crooning (and heart stopping) Suzanne, provocatively played by blonde beauty Kim Dawson. They head back to his place for a pajama porking but he comes up one wooden spoon short, causing her to, "Exit, stage left."

To paraphrase The Captain and Tenielle,"... Love and some steaming sex will keep us together...," Randal and Suzanne begin a rampant romance, complete with Suzanne's toned naked torso bobbing and weaving. Amid ex-girlfriends, ex-boyfriends and a doggie custody battle their love endures. (The story line has more twists and turns than Nureyev in The Nutcracker). Not wanting to divulge the clandestine comedy's climax, let it be said that this well directed, cleverly penned and superbly acted feature (with beautiful bodies tastefully served throughout) has all of the makings of The Perfect Gift.