`CATS AND DOGS': IT'S FUNNY FUR SURE.

Byline: Bob Strauss Daily News Film Critic

So it's got a roller-skating Great Dane. So its premise is some unholy hybrid of ``Cyrano de Bergerac'' and a ``Three's Company'' episode. So its cute factor is dangerously off the charts ... ``The Truth About Cats and Dogs'' is that rare gimmick comedy that actually does cute well.

Of course, a good supply of funny lines, a few moments of emotional realism (amid long stretches of contrivance) and, most importantly, the acerbic ingenuity of Janeane Garofalo are what really make this romantic farce click.

The ``Saturday Night Live'' and ``Larry Sanders Show'' comedian plays Dr. Abby Barnes, a crack veterinarian and witty host of a radio pet-advice show. Though swell as can be, Barnes is convinced that her short, brunette stature makes her unappealing to men.

When she talks Brian (Ben Chaplin), a sweet-sounding English photographer, through the aforementioned dog-on-wheels crisis, he is so smitten he asks to meet her. Panicked, she describes herself as tall and blond and stands him up.

Enter Barnes' T-and-B neighbor, muddled model Noelle Slusarsky (``Pulp Fiction's'' Uma Thurman). She just happens to be in the broadcast booth when hunky Brian comes looking for Abby at the station. Abby implores Noelle to pretend she's Abby. Brian, of course, is thrilled that such a smart and funny voice resides in such a beautiful woman. He gets a little bewildered as the days pass, however, when the person he dates proves less mentally stimulating than the one he still talks to extensively on the phone.

Meanwhile, Noelle really begins to fall for Brian, while the already smitten Abby keeps doing third-wheel duty, pretending she's some French cheese entrepreneur.

Audrey Wells' script leavens lots of girlish boy-craziness with the occasional feminist remark that's never acted upon. ``You burp and guys think it's adorable,'' Abby says to Noelle, and that, rather than ``a woman needs a man like a fish needs a bicycle,'' is pretty much the movie's operating attitude.

Considering its approach, though, ``Cats and Dogs'' keeps its lovelorn ladies in a generally respectful perspective. As their deception gives way to competition, their mutual esteem and sensitivity for one another never falters. And Noelle, though no genius, is freer of dumb blonde cliches than Abby is of stereotypical, plain-Jane neuroses.

But Garofalo plays those familiar notes with such a sassy, sly individuality that she often makes them seem fresh. Add the easygoing direction by the hit-and-miss Michael Lehmann (``Heathers,'' ``Hudson Hawk'') and the movie's nicely naughty centerpiece - a complete phone date involving violin serenades, bubble baths and the best first-time sex a man and a woman have ever had while in separate buildings - and you've got a movie that manages to be cute as kittens, just smart enough and really funny at the same time.

Now, if only we could all find dates with the same qualities to see it with.

THE FACTS The film: ``The Truth About Cats and Dogs'' (PG-13; language, sexual situations).

The stars: Janeane Garofalo, Uma Thurman, Ben Chaplin.

Behind the scenes: Directed by Michael Lehmann. Written by Audrey Wells. Produced by Cari-Esta Albert. Released by 20th Century Fox.

Running time: One hour, 37 minutes.

Playing: Citywide.

Our rating: Three stars

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Photo

Photo: Janeane Garofalo plays a crack veterinarian and witt y host of a radio pet-advice show in ``The Truth About Cats and Dogs.''