Under the deft direction of screenwriter Tony Dimarco, Michael Lucas parodies his own star identity as a Botox-beautified porn producer ("Trojan Studios") who's totally driven and totally greedy. He snaps about a model, "I have him under contract. If he takes a shit, I own that shit, too." Lucas shows more courage than any emigrant since Desi Arnaz about teasing his own accent and image. Average cutie (but above-average comic actor) Ben Andrews applies for an office job and is mistakenly auditioned to model. It's a Cinderfella laugh riot that could easily be the pilot for a sitcom. (Publicity even hints that it could be called Ugly Benny!) Everything's a hoot. The members of the cast all respond happily to the chance to act, and revel in the lurid lines (sample joke: "I want a big cock!" "I'll get right on it!"). This is the very light, very bright daytime New York counterpart to the dark city of the Lucas/Dimarco Gigolo. Wait till you see Dimarco's Times Square, a kaleidoscope of colors, and production designer Gia Grosso's over-the-rainbow office. And be assured, the six sex scenes feature plenty of dildoing, flipping, cum-guzzling, aphrodisiacs, straight guys fucking and employees having sex on a toilet under a giant Lucas poster. By the way, Jason Ridge just keeps getting more beautiful. His bottomless bottom was just made for his double-ended dildo scene in this wonderful movie's wonderful widescreen format.

RETAILING: The sunny side of Gigolo, a hilarious, horny comedy customers may want to see more than once.