This French farce concerns a competent yet drab accountant, Francois Pignon (Daniel Autueil) who works in a condom factory--a man so dull that his former wife and child screen their calls to avoid talking to him. Although doggedly efficient at work, his soporific personality has caused his boss to want to fire him. As he's about to leap from his high-rise balcony, Pignon's concerned neighbor suggests that--to keep his job--he pretend that he's gay. The plot thickens when Felix Santini (Gerard Depardieu), a homophobic exec at the company, becomes embroiled in the deception. The film explores gay stereotypes, but not without putting its own twist on them in this comedy with a heart. See "Opening Friday" for theaters.