A 'HEARTBREAKING' GUILTY PLEASURE.

Byline: Glenn Whipp Film Critic

``Heartbreakers'' offers the pleasure of listening to Sigourney Weaver sing ``Back in the U.S.S.R.'' in an unbelievably bad Russian accent. It gives us Gene Hackman playing a pasty-faced tobacco tycoon, preaching that ``smoking is part of the fun of being a kid,'' while he coughs up enough phlegm to fill a swimming pool. It features Ray Liotta being funnier than he has ever been (and probably ever will be) and the enjoyably goofy charm of Jason Lee.

Beyond all that, ``Heartbreakers'' is consistently, pleasingly funny. And that compensates for a lot. Sure, the movie is 20 minutes too long, occasionally too broad and, at times, carelessly put together. You accept its faults because there's always another good gag around the corner, always another joke that connects.

Weaver and Jennifer Love Hewitt star as Max and Page, a mother-daughter con team that preys on men's weakness for sex. Their first mark is Dean (Liotta), a chop shop entrepreneur who marries Max, only to be caught the very next day in a compromising position with the younger Page. A quick settlement is worked out.

It seems like a pretty good arrangement, but Page wants to strike out on her own, a scenario Max would do anything to prevent. (She says Page is too green, but Max is really just your standard-issue protective, amoral mom.) A financial bad break forces the family to reunite and go for one last big score in Palm Beach, where they set their sights on tobacco tycoon William B. Tensy. Max impersonates a Russian heiress to woo Tensy between coughing fits, while Page secretly homes in on a sweet-natured bar owner (Lee).

Naturally, complications ensue, as director David Mirkin (``Romy and Michele's High School Reunion'') keeps the plot twists coming fast and furious, logic be damned. The screenplay, credited to Robert Dunn, Paul Guay and Stephen Mazur, runs out of gas by the last half-hour; it's too bad that no one could have persuaded Mirkin to cut some of the fat.

Still, ``Heartbreakers'' is worth a look, provided your comic tastes can embrace the amoral characters and pervasive vulgarity. Weaver and Hewitt throw their womanly curves into their roles with gusto, while Hackman has tremendous fun with the over-the-top vulgarity of his character. Liotta is hilarious as the wise-cracking wise guy who keeps falling for Max in spite of what he knows about her and Lee leavens the hardness of the proceedings with an agreeably laid-back performance.

Call it a guilty pleasure. But it's a pleasure nonetheless.

``HEARTBREAKERS''

(Rated R: language, sexual situations)

The stars: Sigourney Weaver, Jennifer Love Hewitt, Ray Liotta, Jason Lee, Gene Hackman.

Behind the scenes: Directed by David Mirkin. Screenplay by Robert Dunn and Paul Guay & Stephen Mazur. Released by MGM Pictures.

Running time: Two hours, five minutes.

Playing: Citywide.

Our rating: Three stars.

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Photo: Jason Lee, left, Sigourney Weaver, Jennifer Love Hewitt and Ray Liotta scheme and make wisecracks in ``Heartbreakers.''