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Jane Goodale (Ashley Judd) and unromantic heartbroken Eddie Alden (Hugh Jackman) are busy booking red meat for Diane Roberts (Ellen Barkin)'s daytime talk show. Ray Brown (Greg Kinnear) is the new executive producer coming from serious news. Liz (Marisa Tomei) is her best friend. Despite her reservations and his girlfriend of 3 years, she begins to go out with Ray. She leaves her apartment to move in with Ray but he breaks it off with her. She's forced to move in with Eddie. That's when she comes up with the New Cow Theory after reading a New York Times article. Bulls always like to have the new cow. Liz persuades Jane to write an article under a pen name. The article explodes and everybody is looking to interview the mystery doctor including Diane Roberts.

The good news is that Ashley Judd is lovely and she's giving it all to be in a light rom-com. It's pretty light and not that funny. It's not really breaking any new ground with the single gal genre. The two leads Judd and Jackman are so likable and super hot that it keeps the movie from collapsing entirely. Greg Kinnear makes a nice douche turn but the question becomes why does she still care about him. This is generally not funny enough and not compelling enough. If not for the likable leads, there would be nothing to this.