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The film opens with a voice-over of Ashley Judd relating her theory on men and cows. She claims that men are like male cows (bulls), they refuse to mate with the same cow twice. She then tells the story of how she came up with this theory.

Ashley works for a TV talk show hosted by Ellen Barkin. Also working on the production are Hugh Jackman and Greg Kinnear. Jackman, in Judd's opinion is a disgusting example of men. He sleeps with every woman he meets. He also has a 2 bedroom apartment and tries to get Judd to move in. She of course refuses.

The new guy at the station is Greg Kinnear. Judd is immediately attracted to him. They go for walks, have dinner and even though he says he has a girlfriend, they fall in love.

They pick out an apartment together and she gives up the lease on her old apartment. He tells her he has broken up with his old girlfriend and that he loves her. She is ecstatic. Just before they sign the new lease he tells her he can't go through with it. She's crushed and this is the point where she develops her men and cow theory.

She needs a place to live and takes up Hugh Jackman's offer to move in with him. His loft has a steady stream of girls coming in and out. Judd's best friend is Marisa Tomei who works for a mens magazine. She convinces Judd to write an article explaining her theory and to use an alias.

The article is a big hit and all the talk shows want to find the author. At their TV programs Christmas party, Kinnear tells Judd he misses her. He's sorry and wants to make it up to her. They make a date for New Years Eve. Jackman is going out that night and invites Judd to come along. She turns him down knowing Kinnear will be calling shortly. He doesn't call.

The next working day Kinnear tells Judd that he's gone back to his old girlfriend... Ellen Barkin.

Judd gets a call from the hospital telling her that her pregnant sister has lost her baby. She visits her in the hospital and sees her sister's husband telling her sister that she's the most beautiful, loving woman in the world. Judd suddenly realizes that not all men are like the bulls in her theory.

She calls Ellen Barkin's show and tells them she found the author of the magazine article. they set up a telephone interview but instead, Judd shows up in person and tells Ellen that she in fact wrote the article.

She explains that her ideas were all wrong and that men really aren't all animals. There are good men and they do go back to women they love. She was just upset that the woman he went back to wasn't her.

At this point she realizes that she really loves... Jackman. She rushes off to go find him. He has left the building and is getting into a taxi when she sees him. She eventually catches up to the cab and when he gets out she tells him she loves him. He says like all relationships, it will be difficult but it's worth trying.

The film ends with them kissing.


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Ashley Judd
Her theory is that men are like cows.
Greg Kinnear and Ashley Judd
They fall in love but he will dump her for his old girfriend - Ellen Barkin
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