A fine motion picture about male friendship taken to the physical plane and turned into a homoerotic relationship. Certainly the undercurrent was there (as seen in the last reel), moving the characters together rather unconsciously, but the liaison had not been expressly planned. In my opinion, the script has a few shortcomings, starting with the initial proposition: a young man who cannot win back his ex girlfriend, decides to seduce the guy she is having an affair with. That is the "excuse" to develop the story of how two normal guys find out they love each other, first just as candidly as two 12-year-old kids would love each other, and then making it grow as adults, just as plain lovers. I had my doubts about watching it, but after it was finished I was more pleased than hypercritical. My problem with most films with homosexual stories is that I believe they hardly get close to what the "real thing" is: many are advertising campaigns for the unwary; others, plain pornography, and far too many, soap operas with stories that probably would get better after The End, and so on. "Plan B" goes beyond these stereotyped formulas, and tries something different for a change. Nicely acted by the two lead players, with a cast of (apparently) non-professional actors that makes things more believable. Give it a try, no matter what your sexual orientation is.