They finish each other's sentences, dance like Fred and Ginger, and share the same downtown loft--the perfect couple? Not exactly. Gray and Sam (Heather Graham and Tom Cavanagh), are a sister and brother so compatible and inseparable that people actually assume they are dating. Mortified, they both agree they must branch out and start searching for love. He'll look for a guy for her and she'll look for a gal for him. But when Sam finds his perfect mate in Charlie (Bridget Moynahan) Gray's life turns inside out. A romantic comedy that sets sibling rivalry on its head, "Gray Matters" gives a whole new meaning to love... and destiny.