This film subtly weaves information about transsexualism with social drama and romantic boy meets girl comedy in a story about the chance encounter of long lost school friends after twenty years and the sex reassignment of one, Karl to Kim (Steven Mackintosh) and the fascination and growing attraction of the other, Paul (Rupert Graves). 'Different For Girls goes all the way, revealing Kim to Paul and to us in all her post-operative glory. It could have been the finale of damaging bathos, but thanks to subdued lighting, MacKintosh's chutzpag and heaven knows how much Sellotape, it becomes a moment of tender, triumphant revelation.' (Andy Medhurts, Sight & Sound)