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 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, 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.